2008 (2) TMI 331 - AT - Service Tax

Technical know-how fee paid by the appellants to their foreign collaborators as consideration for the know-how received - service tax was demanded in the category of Consulting Engineer s Service for the period 11-8-1997 to 21-5-1999 - demand of service tax in the category of Consulting Engineer s Service in respect of transfer of technical knowhow is not sustainable - impugned order is set aside and this appeal is allowed

Summary

The appeal was against a demand of service tax on technical know-how fee paid by the appellants to their foreign collaborators. The Tribunal found that transfer of technical know-how is not to be treated as Consulting Engineer's Service for the purpose of levy of service tax, as consistently held by previous decisions. The appeal was allowed, setting aside the impugned order.