https://www.taxtmi.com/caselaws?id=288147 Royalty charges paid for transfer of technology and use of know-how were held not taxable as consulting engineer service under service tax law. The Tribunal followed earlier coordinate bench rulings that payment for know-how, royalty, or use of a trade mark reflects a transaction in property, not consultancy or advice, and treated judicial discipline as requiring the same result. The department's reliance on Notification No. 18/02-ST dated 16-12-02 and the reference to cess under Section 3 of the Research and Development Cess Act, 1986 was not accepted as a basis to alter that position on the facts considered in prior rulings. en-us Wed, 14 Sep 2005 00:00:00 +0530 Fri, 22 May 2020 12:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288147 Royalty charges paid for transfer of technology and use of know-how were held not taxable as consulting engineer service under service tax law. The Tribunal followed earlier coordinate bench rulings that payment for know-how, royalty, or use of a trade mark reflects a transaction in property, not consultancy or advice, and treated judicial discipline as requiring the same result. The department's reliance on Notification No. 18/02-ST dated 16-12-02 and the reference to cess under Section 3 of the Research and Development Cess Act, 1986 was not accepted as a basis to alter that position on the facts considered in prior rulings. Case-Laws Service Tax Wed, 14 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288147