Technology Transfer Under India-Russia Defence Agreement Not Taxable as Consultancy Service: CESTAT Hyderabad

Hindustan Aeronautics Ltd. Vs Commissioner of Central Tax (CESTAT Hyderabad) CESTAT Quashes Service Tax Demand Because Rosoboronexport Is Not a Scientific Consultancy Organization; CESTAT Holds Russian Defence Agency Does Not Qualify as Scientific or Technical Institution; Reverse Charge Service Tax Demand Set Aside Because Foreign Entity Was Government Agency; Aircraft Technology Transfer Agreement Not Covered Under Scientific Consultancy Service. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad, heard multiple appeals filed by Hindustan Aeronautics Ltd. (HAL) agains...