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Service Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Transfer of technical know-how – Royalty - Commissioner is right ...


Technical Know-How Transfer and Royalties Not Classified as Consulting Engineer's Service for Tax Purposes.

November 5, 2013

Case Laws     Service Tax     AT

Transfer of technical know-how – Royalty - Commissioner is right in coming to the conclusion that the services rendered does not merit classification under Consulting Engineer's Service - AT

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  1. Demand - supply of technical know-how cannot be taxed under "Consulting Engineering Service" - AT

  2. Services of a Valuer - Ambit and scope of Consulting engineer services under service tax - the services of valuers is not liable to service tax as Consulting Engineer - AT

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  9. Classification of services - technical knowhow - Know-how is not recognized as Intellectual Property law by any Indian Law for the time being in force - appellants are...

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  13. consulting engineering services - Well defined meaning given by the law does not bring the present technical institute to be engineering consultant..... - AT

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