2007 (12) TMI 199 - AT - Service Tax

Appellant-company availed the services of persons from their foreign based parent company for the purpose of repairing their furnace - Services received by the appellants is admittedly for the purpose of repair and maintenance, and the cannot be considered as that of consulting engineering services. The transfer of technical know-how also would not come within the ambit of consulting engineering services appeal of assessee is allowed

Summary

The appeal was against an order dated 17-11-2004 regarding services for repairing a furnace. The services were not considered as consulting engineering services but for repair and maintenance. The appeal was allowed with consequential relief.