https://www.taxtmi.com/caselaws?id=238 Technology transfer, where coupled with consideration for the transfer, was treated as distinct from consulting engineering services. On the facts and the contractual obligations between the parties, the appellate authority's view that the arrangement was one of technology transfer was accepted. As a result, the activity was held not to fall within consulting engineering services, and the duty demand and penalty were found unsustainable. en-us Tue, 22 Feb 2005 00:00:00 +0530 Sun, 13 Apr 2008 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238 Technology transfer, where coupled with consideration for the transfer, was treated as distinct from consulting engineering services. On the facts and the contractual obligations between the parties, the appellate authority's view that the arrangement was one of technology transfer was accepted. As a result, the activity was held not to fall within consulting engineering services, and the duty demand and penalty were found unsustainable. Case-Laws Service Tax Tue, 22 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238