https://www.taxtmi.com/caselaws?id=244810 Transfer of technical know-how, patents, trade secrets and related technical information under a licence to manufacture, sell, distribute and use a product in India was held to be outside Consulting Engineer's Service. The arrangement involved transfer of know-how for lump sum consideration and royalty, which is distinct from advice, consultancy or technical assistance in the field of engineering. On that basis, the activity was not taxable as Consulting Engineer's Service, and the Revenue's challenge failed. Earlier Tribunal rulings, including one affirmed by the Karnataka High Court, were followed in reaching the same conclusion. en-us Tue, 04 Jun 2013 00:00:00 +0530 Sat, 08 Mar 2014 06:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244810 Transfer of technical know-how, patents, trade secrets and related technical information under a licence to manufacture, sell, distribute and use a product in India was held to be outside Consulting Engineer's Service. The arrangement involved transfer of know-how for lump sum consideration and royalty, which is distinct from advice, consultancy or technical assistance in the field of engineering. On that basis, the activity was not taxable as Consulting Engineer's Service, and the Revenue's challenge failed. Earlier Tribunal rulings, including one affirmed by the Karnataka High Court, were followed in reaching the same conclusion. Case-Laws Service Tax Tue, 04 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244810