https://www.taxtmi.com/caselaws?id=333750 The appellant transferred patented technology for commercial production, receiving payment based on sales proceeds for providing technical information. The dispute centered on whether this constituted taxable consulting engineer services pre-10/9/04. The Revenue argued it involved continued assistance falling under consulting engineer services. However, the Tribunal found the service did not fit within that definition as it primarily involved knowhow transfer, not explicit technical assistance. As intellectual property services were only taxable post-10/9/04, the demands were deemed unsustainable. The appeal was allowed, and the impugned order set aside. en-us Thu, 06 Oct 2016 00:00:00 +0530 Fri, 25 Nov 2016 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333750 The appellant transferred patented technology for commercial production, receiving payment based on sales proceeds for providing technical information. The dispute centered on whether this constituted taxable consulting engineer services pre-10/9/04. The Revenue argued it involved continued assistance falling under consulting engineer services. However, the Tribunal found the service did not fit within that definition as it primarily involved knowhow transfer, not explicit technical assistance. As intellectual property services were only taxable post-10/9/04, the demands were deemed unsustainable. The appeal was allowed, and the impugned order set aside. Case-Laws Service Tax Thu, 06 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333750