https://www.taxtmi.com/caselaws?id=795964 Licensing pre-existing technical know-how, documentation and trademarks, without a client-specific engineering advisory engagement, is characterised as a licence to use intangible intellectual property rather than Consulting Engineer Service. Engineering subject matter alone does not convert the arrangement into consultancy, particularly where the provider is not a professionally qualified engineer or engineering firm under the applicable definition. Recipient-side service-tax liability for foreign services required express statutory authority and could not be imposed through delegated legislation before Section 66A took effect. Rules concerning recipient payment did not apply absent invocation in the notice or provider authorisation to pay tax. en-us Tue, 28 Jul 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795964 Licensing pre-existing technical know-how, documentation and trademarks, without a client-specific engineering advisory engagement, is characterised as a licence to use intangible intellectual property rather than Consulting Engineer Service. Engineering subject matter alone does not convert the arrangement into consultancy, particularly where the provider is not a professionally qualified engineer or engineering firm under the applicable definition. Recipient-side service-tax liability for foreign services required express statutory authority and could not be imposed through delegated legislation before Section 66A took effect. Rules concerning recipient payment did not apply absent invocation in the notice or provider authorisation to pay tax. Case-Laws Service Tax Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795964