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2013 (11) TMI 256 - AT - Service TaxService Tax – Intellectual Property Services – Transfer of technical know-how – Consulting Engineer's Service - demand of service tax on royalty - Held that:- supply of technical know-how and technical assistance does not come under the purview of Consulting Engineer's Service and such services merit classification under IPR service - Commissioner is right in coming to the conclusion that the services rendered does not merit classification under Consulting Engineer's Service - Decision in the case of ARACO CORPORATION versus COMMISSIONER OF CENTRAL EXCISE, BANGALORE [2004 (10) TMI 16 - CESTAT (BANGALORE)] followed - Decided in favor of assessee.
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