https://www.taxtmi.com/caselaws?id=31214 Technical know-how fee paid to foreign collaborators for transfer of know-how was held not to fall within Consulting Engineer's Service for service tax purposes. The dispute was treated as covered by earlier Tribunal decisions, which had already settled that transfer of technical know-how for upgrading manufacture is not taxable under that category. On that basis, the service tax demand could not survive, and the related penalties were also unsustainable. The demand and penalties were therefore set aside in favour of the assessee. en-us Fri, 01 Feb 2008 00:00:00 +0530 Thu, 23 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31214 Technical know-how fee paid to foreign collaborators for transfer of know-how was held not to fall within Consulting Engineer's Service for service tax purposes. The dispute was treated as covered by earlier Tribunal decisions, which had already settled that transfer of technical know-how for upgrading manufacture is not taxable under that category. On that basis, the service tax demand could not survive, and the related penalties were also unsustainable. The demand and penalties were therefore set aside in favour of the assessee. Case-Laws Service Tax Fri, 01 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31214