https://www.taxtmi.com/caselaws?id=173306 The Tribunal ruled in favor of the assessee, dismissing the Revenue's appeal. It concluded that payments for technical know-how to the foreign company did not constitute "Consulting Engineer's Service" under the Finance Act, 1994. The Tribunal emphasized the absence of evidence proving the foreign company was a professionally qualified engineer, thereby exempting the payments from Service Tax liability. The decision was supported by past precedents distinguishing technical know-how payments from taxable services. en-us Fri, 02 Dec 2005 00:00:00 +0530 Mon, 01 Apr 2024 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173306 The Tribunal ruled in favor of the assessee, dismissing the Revenue's appeal. It concluded that payments for technical know-how to the foreign company did not constitute "Consulting Engineer's Service" under the Finance Act, 1994. The Tribunal emphasized the absence of evidence proving the foreign company was a professionally qualified engineer, thereby exempting the payments from Service Tax liability. The decision was supported by past precedents distinguishing technical know-how payments from taxable services. Case-Laws Service Tax Fri, 02 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173306