2007 (2) TMI 61 - AT - Service Tax

Demand(Service tax) Revenue contended that appellant fall within the purview of Consulting Engineer Services and liable to pay service tax Tribunal rejected the revenue contention and allow the appeal

Summary

The Appellate Tribunal CESTAT, Bangalore allowed the stay application and appeal together, citing a previous judgment that transfer of technical know-how does not fall under 'Consulting Engineer Services'. The appellants received technical information from a foreign company and the Revenue tried to recover service tax, but the Tribunal ruled in favor of the appellants.