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2009 (1) TMI 131 - CESTAT AHMEDABADPermanent transfer of know-how – supplementary agreement for task force to recommend economies in the manufacturing activities - contention of revenue is that the supplementary agreements under consideration were not merely for the sale of technical know-how, but they have also provided “consulting engineer service” in the form of technical advice, consultancy, etc. – relationship of service provider and service recipient is absent – mere providing staff to another company for marketing and accounting not covered under technical advice or assistance – revenue appeal dismissed
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