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2007 (4) TMI 328 - AT - Service TaxConsulting Engineer- Notification No. 36/2004-ST dated 31.12.2004- The appellants had entered into a technical agreement with M/s. Demag Devalal Industrial Turbo Machinery Ltd., U.K. under which the foreign company had provided technical information/technical assistance/transfer of technical know-how for setting up/operationalisation of service centre for repair and maintenance of industrial gas turbines. The revenue has proceeded to consider this transfer of technology as coming within the ambit of “consulting engineer services” for levy of service tax. The period involved in the present case is from 28-8-2002 to 1-1-2004. Held that- transfer of technology does not come within the ambit of “consulting engineer service”. Furthermore, the Notification cited by the revenue has come into effective only from 1-1-2005 but the period in question is prior to 1-1-2005. Hence, the demand of service tax is not justifiable.
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