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2016 (12) TMI 483 - AT - Service TaxConsulting engineer service - transfer of technology/technical collaboration in respect of the technology it was developed by them in pharmaceutical field. - Held that: - Since we are concerned with the issue prior to amendment of definition, it has to be held that the appellant's services of rendering/transferring technical know-how in respect of pharmaceutical and bulk drugs may not get covered under the definition of Consulting Engineer Services. Our this view is fortified by the judgement of the Hon ble High Court of Karnataka in the case of Turbotech Precision Engineering Pvt.Ltd. [2010 (4) TMI 344 - KARNATAKA HIGH COURT], where it was held that impugned period being prior to 2006, respondent not covered under consulting engineer service, service tax liability not arise. Appeal allowed - decided in favor of appellant-assessee.
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