https://www.taxtmi.com/caselaws?id=275414 Payments made under an inter-governmental technology-transfer arrangement were held not to constitute Consulting Engineer Service, because the foreign counterpart was not rendering advice, consultancy or technical assistance in engineering to a client within the charging provision. The Tribunal also found that the service was not received in India for use in relation to business or commerce, which negatived taxability under the reverse charge mechanism. Service tax was therefore not leviable, and the demand, penalty and consequential confirmation failed. en-us Thu, 02 Aug 2018 00:00:00 +0530 Wed, 10 Apr 2019 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275414 Payments made under an inter-governmental technology-transfer arrangement were held not to constitute Consulting Engineer Service, because the foreign counterpart was not rendering advice, consultancy or technical assistance in engineering to a client within the charging provision. The Tribunal also found that the service was not received in India for use in relation to business or commerce, which negatived taxability under the reverse charge mechanism. Service tax was therefore not leviable, and the demand, penalty and consequential confirmation failed. Case-Laws Service Tax Thu, 02 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275414