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2017 (7) TMI 1233 - AT - Service TaxConsulting Engineer Services - Reverse Charge Mechanism - demand of service tax - whether service tax of ₹ 1,31,98,941/- has been rightly demanded under “Consulting Engineer Services” from the appellant under reverse charge mechanism along with equal amount of penalty under Section 78 as well as penalty under Section 77 (1) (a) of the Finance Act? - extended period of limitation. Held that:- The payment made by the appellant company is for transfer of technology under intergovernmental agreement and not for receipt of any services in India in relation to business or commerce - under Section 65 (105)(g) “taxable service” under ‘consulting engineers service’ means provided or to be provided to a client by consulting engineer in relation to advise consultancy or technical assistance in any manner in one or more disciplines of engineering. In the present facts and circumstances, there is no relation of any Consulting Engineering Service with any client or appellant. Thus, Service Tax is not attracted under the head “Consulting Engineer Services” on reverse charge basis. Appeal allowed - decided in favor of appellant.
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