https://www.taxtmi.com/caselaws?id=242501 The Tribunal dismissed the Revenue's appeals in both cases (ST/242/05 and ST/253/05) concerning the classification of services received from abroad under "Consulting Engineers Service" and the liability of royalty paid under service tax. In the first case, it was held that designs and drawings are goods not subject to service tax, rejecting the Revenue's argument. In the second case, the Tribunal ruled that technical know-how received did not fall under "Consulting Engineer's Service," based on previous decisions and a High Court ruling. Consequently, both appeals were dismissed for lack of merit. en-us Mon, 25 Feb 2013 00:00:00 +0530 Fri, 24 Feb 2017 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242501 The Tribunal dismissed the Revenue's appeals in both cases (ST/242/05 and ST/253/05) concerning the classification of services received from abroad under "Consulting Engineers Service" and the liability of royalty paid under service tax. In the first case, it was held that designs and drawings are goods not subject to service tax, rejecting the Revenue's argument. In the second case, the Tribunal ruled that technical know-how received did not fall under "Consulting Engineer's Service," based on previous decisions and a High Court ruling. Consequently, both appeals were dismissed for lack of merit. Case-Laws Service Tax Mon, 25 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242501