https://www.taxtmi.com/caselaws?id=33253 The appellate tribunal ruled in favor of the appellant, determining that the services provided by a foreign entity to an Indian company constituted Intellectual Property Service rather than Engineering Consultancy. The tribunal clarified that technical know-how fees paid were for the transfer of intellectual property and not subject to service tax under the Engineering Consultancy category. By analyzing the agreement and relevant case laws, the tribunal concluded that the services involved the transfer of technology for manufacturing automotive chains. The impugned order was set aside, and the appeal was allowed based on the classification of services as Intellectual Property Service for taxation purposes. en-us Fri, 02 Jan 2009 00:00:00 +0530 Mon, 28 Apr 2014 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33253 The appellate tribunal ruled in favor of the appellant, determining that the services provided by a foreign entity to an Indian company constituted Intellectual Property Service rather than Engineering Consultancy. The tribunal clarified that technical know-how fees paid were for the transfer of intellectual property and not subject to service tax under the Engineering Consultancy category. By analyzing the agreement and relevant case laws, the tribunal concluded that the services involved the transfer of technology for manufacturing automotive chains. The impugned order was set aside, and the appeal was allowed based on the classification of services as Intellectual Property Service for taxation purposes. Case-Laws Service Tax Fri, 02 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33253