https://www.taxtmi.com/caselaws?id=791891 Transfer of technology and technical support under an inter-governmental defence arrangement was held not to constitute scientific or technical consultancy because the provider did not itself answer the statutory description of a scientist, technocrat, or science or technology institution or organisation. Mere licence transfer, technical documentation, assistance for setting up facilities, and training were insufficient for reverse charge service tax. The demand on that category therefore failed, and the related penalty could not survive. Penalty relief for the separate management, maintenance and repair component was upheld, with that part of the demand left undisturbed. en-us Fri, 15 May 2026 00:00:00 +0530 Mon, 06 Jul 2026 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791891 Transfer of technology and technical support under an inter-governmental defence arrangement was held not to constitute scientific or technical consultancy because the provider did not itself answer the statutory description of a scientist, technocrat, or science or technology institution or organisation. Mere licence transfer, technical documentation, assistance for setting up facilities, and training were insufficient for reverse charge service tax. The demand on that category therefore failed, and the related penalty could not survive. Penalty relief for the separate management, maintenance and repair component was upheld, with that part of the demand left undisturbed. Case-Laws Service Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791891