Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (9) TMI 810 - AT - Service TaxConsulting engineer’s services - one time or running royalty - As per the agreement, the respondent was to depute their personnel to give technical advice and guidance in connection with manufacture of motor vehicles based on the technology transferred - The technical know-how made available by the respondent to M/s. Maruti Udyog Ltd. was to be used only for manufacture and sale of the models of cars mentioned in the agreement and not for any other products - Tribunal in the case of CCE, Chennai-III v. Video Friction Material India Pvt. Ltd. (2005 -TMI - 252 - CESTAT (CHENNAI) - Held that: the service provided by M/s. Suzuki Motor Corporation, Japan during the period of dispute could not be classified as ‘Consulting Engineers’ service and the same did not attract any service tax - Decided in favor of the assesseee
|