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2018 (4) TMI 1387 - AT - Service TaxClassification of services - the appellant have entered into agreements with various foreign entities for obtaining licence to use technical know-how and technical information and also various engineering services, in connection with setting up of their manufacturing plant/refineries - whether the service to be classified as Consulting Engineering Service or otherwise? - Held that: - the Revenue sought to classify the service under the category of “Consulting Engineering Service”, however the service received by the appellant from various foreign based services provider is clearly in the nature of technical know-how and technical information and also various engineering services, in connection with setting up of their manufacturing plant/refineries - From the nature of service it is very clear that the said services cannot be covered under the “Consulting Engineering Service”. This issue has been considered in detail by coordinate Bench of this Tribunal in the case of Bharat Oman Refineries Ltd. Vs. CCE & SERVICE TAX, Bhopal [2017 (4) TMI 1129 - CESTAT NEW DELHI], where it was held that The very fact that all these agreements talk about the foreign companies as “licensor” itself is revealing. In a typical agreement for consultancy service, there will be no licensor or licensee with transfer of licensed process technology or proprietary technical information. Demand do not sustain - appeal allowed - decided in favor of appellant.
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