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

2. Transfer of technical know-how – Royalty - Commissioner is right in coming to the conclusion that the services rendered does not merit classification under Consulting...

3. 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

4. Classification and nature of supply - post sales services - The Post-Sales Technical Support Services provided by the applicant is classified as Information Technology...

5. Consulting Engineer Service - there is no logic and/or reason to exclude a” body corporate” from the definition of “consulting engineer” and to exclude the services of a...

6. Consulting Engineering services - Payment made for technical know how service - demand based on assumptions and presumptions under the category of Consulting Engineer...

7. Income deemed to accrue or arise in India - Fee for Technical Services (FTS)/ Fee for Included Services (FIS) - the services provided by the assessee under the marketing...

8. Income deemed to accrue or arise in India - treatment of "Commission income" and receipts from "Subscription fee" - Assessee in publishing business receiving...

9. Classification of service - supply of know-how by way of patents, trade secrets, processes, etc. - s not exigible to service tax under the category of ‘Consulting...

10. Taxability of receipts as 'fees for included services' under the India-USA Double Taxation Avoidance Agreement (DTAA). The key points are: The Assessing Officer (AO)...

11. Consulting Engineering Service - The preparation of basic engineering drawings & detailed engineering drawings, on the basis of which erection and installation work is...

12. Consulting engineers also allowed to pay service tax on receipt basis, CBEC amends POT Rules, 2011

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

14. The assessee received amounts from Indian customers for supplying software updates, patches, and on-call support services. The issue pertained to taxability of these...

15. The key points in the legal document are: Software licensing amounts do not qualify as Fees for Included Services under Article 12(4)(b) of the India-US DTAA, as the...