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2009 (1) TMI 122 - AT - Service TaxAgreement with foreign service provider for transfer of know-how and training of staff of service recipient - Intellectual property service vis-à-vis Consulting engineer services - if the transferor of intellectual property deploys its staff to train its client’s personnel in applying the know-how, that is incidental to the main object of the agreement namely, transfer of technical know-how; the service rendered remains IP Service - impugned services are appropriately classifiable under intellectual property service and not under consulting engineer’s service – appeal of assessee allowed
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