https://www.taxtmi.com/caselaws?id=216007 The High Court of Karnataka dismissed the revenue's appeal, affirming that the transfer of technology by a foreign company does not constitute 'Consulting Engineer Service' for service tax liability. The Court relied on previous judgments and the Finance Act, noting that the service provider being a foreign entity exempted them from service tax liability. The insertion of Section 66A in the Finance Act shifted the tax liability to the service recipient. Consequently, the Court found the appeal lacked merit and upheld the Tribunal's decision. en-us Fri, 01 Jul 2011 00:00:00 +0530 Thu, 23 Aug 2012 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216007 The High Court of Karnataka dismissed the revenue's appeal, affirming that the transfer of technology by a foreign company does not constitute 'Consulting Engineer Service' for service tax liability. The Court relied on previous judgments and the Finance Act, noting that the service provider being a foreign entity exempted them from service tax liability. The insertion of Section 66A in the Finance Act shifted the tax liability to the service recipient. Consequently, the Court found the appeal lacked merit and upheld the Tribunal's decision. Case-Laws Service Tax Fri, 01 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216007