https://www.taxtmi.com/caselaws?id=162886 An agreement for transfer of technology, technical know-how and related assistance was examined to determine whether the consideration was for mere know-how transfer or for consulting engineering services. On a prima facie reading, the continuing supply of technical documents, assistance and advice for setting up and standardising manufacture supported classification as consulting engineering. Reliance on the cess-paid technology transfer exemption did not, by itself, remove the substantial tax and penalty exposure for pre-deposit purposes. Waiver of the entire pre-deposit was declined, but conditional interim protection was granted subject to deposit of Rs. 50,00,000 within eight weeks, with waiver of the balance on compliance. en-us Tue, 07 Nov 2006 00:00:00 +0530 Tue, 18 Mar 2014 15:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162886 An agreement for transfer of technology, technical know-how and related assistance was examined to determine whether the consideration was for mere know-how transfer or for consulting engineering services. On a prima facie reading, the continuing supply of technical documents, assistance and advice for setting up and standardising manufacture supported classification as consulting engineering. Reliance on the cess-paid technology transfer exemption did not, by itself, remove the substantial tax and penalty exposure for pre-deposit purposes. Waiver of the entire pre-deposit was declined, but conditional interim protection was granted subject to deposit of Rs. 50,00,000 within eight weeks, with waiver of the balance on compliance. Case-Laws Service Tax Tue, 07 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162886