2012 (6) TMI 786 - HC - Service Tax

Consulting Engineer Service - tax liability - Whether the assessee is liable to Service tax under the definition consulting engineer for the services rendered by them in the field of engineering to their clients and whether the amounts received by them for supply of technical know-how is liable to be treated as taxable services for recovery of the service tax? - Held that - reliance was placed in the decision in the case of Commissioner of Central Excise v. Mahendra & Mahendra 2011 (2) TMI 872 - CESTAT, MUMBAI , where on similar issue it was held that the assessee is not liable to the service tax - appeal dismissed - decided against Revenue.

Summary

The Bombay High Court decided that the assessee is not liable to service tax under the definition of 'consulting engineer' for services rendered in the field of engineering. The amounts received for supply of technical know-how are not taxable services for recovery of service tax. The appeal was disposed off with no order as to costs.