Whether transfer of technology or know-how constitute as “Management Consultancy Service” for the purpose of service tax?

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..... Whether transfer of technology or know-how constitute as “Management Consultancy Service” for the purpose of service tax?
News and Press Release
Dated:- 22-8-2007

In the matter of M/s Ca .....

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..... strol India Ltd. Vs. Commissioner of Central Excise, Raigad reported in 2007 -TMI - 1519 - CESTAT, MUMBAI, honorable tribunal has held that, "The services rendered by the UK Company to the Indian Com .....

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..... pany can by no stretch of imagination be considered as falling within the definition of "Management Consultant' as set out above. The contention of the ld. SDR that since the agreement dated 29-3-1993 .....

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..... refers to request of the Indian Company to the UK Company to impart benefits of specialized technology and technical services and know-how in the UK to enable it to blend, produce and market Castrol .....

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..... products and since marketing will fall within the definition of working system of an organization, service tax has rightly been confirmed under heading 'Management Consultant", is not tenable as we do .....

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..... not find any force in the above submission that know-how for marketing the products is in relation to the working system of the organization."
News - Press release - PIB .....

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