Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Whether transfer of technology or know-how constitute as “Management Consultancy Service” for the purpose of service tax?

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Whether transfer of technology or know-how constitute as “Management Consultancy Service” for the purpose of service tax? - Commentaries / Editorials Dated:- 22-8-2007 - News - In the matter of M/s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Castrol India Ltd. Vs. Commissioner of Central Excise, Raigad reported in 2007 -TMI - 1519 - CESTAT, MUMBAI, honorable tribunal has held that, "The services rendered by the UK Company to the India .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n Company can by no stretch of imagination be considered as falling within the definition of "Management Consultant' as set out above. The contention of the ld. SDR that since the agreement dated 29-3 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -1993 refers to request of the Indian Company to the UK Company to impart benefits of specialized technology and technical services and know-how in the UK to enable it to blend, produce and market Cas .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... trol products and since marketing will fall within the definition of working system of an organization, service tax has rightly been confirmed under heading 'Management Consultant", is not tenable as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... we do not find any force in the above submission that know-how for marketing the products is in relation to the working system of the organization." - News - Press release - PIB Tax Management Indi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates