https://www.taxtmi.com/caselaws?id=1447 The Tribunal allowed the stay application and appeal, upholding the Original Authority's decision that the receipt of technical assistance did not constitute consulting engineer services for levying service tax. The Commissioner's decision to overturn this was deemed inconsistent with established legal principles and prior judgments, which consistently held that the transfer of technical information/know-how does not fall under consulting engineer services. The Tribunal emphasized the importance of legal precedent in interpreting such matters, ensuring consistency and adherence to established legal principles in tax assessments. en-us Mon, 05 Feb 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1447 The Tribunal allowed the stay application and appeal, upholding the Original Authority's decision that the receipt of technical assistance did not constitute consulting engineer services for levying service tax. The Commissioner's decision to overturn this was deemed inconsistent with established legal principles and prior judgments, which consistently held that the transfer of technical information/know-how does not fall under consulting engineer services. The Tribunal emphasized the importance of legal precedent in interpreting such matters, ensuring consistency and adherence to established legal principles in tax assessments. Case-Laws Service Tax Mon, 05 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1447