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2014 (3) TMI 265 - AT - Service TaxClassification of service - Consulting Engineer’s Service - supply of know-how by way of patents, trade secrets, processes, etc. - Held that:- Consulting Engineer’s Service relates to rendering of advice, consultancy or technical assistance in any branch of engineering to a client by a consulting engineer or an engineering firm. The said service does not, in any way, relate to supply of technical know-how which the respondent has undertaken in the present case. They have supplied to the client in India know-how by way of patents, trade secrets, processes, etc. so that the recipient in India can undertake manufacture of licensed products. In consideration thereof, royalties/licence fees had been paid by the recipient to the service provider. This activity, by no stretch of imagination, can be considered as coming within the purview of ‘Consulting Engineer’s Service’ - activities undertaken by the respondent in the case is not exigible to service tax under the category of ‘Consulting Engineer’s Service’ - Decided against Revenue.
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