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

Case Law Details

Case Name
Hindustan Aeronautics Ltd. Vs Commissioner of Central Tax (CESTAT Hyderabad)
Date of Judgement/Order
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Advertisement 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 ...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,668

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