https://www.taxtmi.com/caselaws?id=462838 Consideration paid under an intergovernmental technology transfer agreement was held not taxable as Consulting Engineer Service on reverse charge basis because the foreign supplier was providing technology transfer and allied technical assistance, not advisory or consultancy services rendered by a consulting engineer. The statutory definition requires advice, consultancy or technical assistance in an engineering discipline, and that character was absent on the facts. The demand, penalties and related tax consequence were therefore unsustainable, and the assessee obtained consequential relief. en-us Wed, 12 Jul 2017 00:00:00 +0530 Sat, 19 Jul 2025 15:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462838 Consideration paid under an intergovernmental technology transfer agreement was held not taxable as Consulting Engineer Service on reverse charge basis because the foreign supplier was providing technology transfer and allied technical assistance, not advisory or consultancy services rendered by a consulting engineer. The statutory definition requires advice, consultancy or technical assistance in an engineering discipline, and that character was absent on the facts. The demand, penalties and related tax consequence were therefore unsustainable, and the assessee obtained consequential relief. Case-Laws Service Tax Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462838