Landmark JudgmentCustoms, Excise and Service Tax Appellate TribunalHAL v. CGST: SU-30 technology transfer is not scientific consultancyCESTAT Hyderabad held HAL's SU-30 MKI technology transfer from Russia's Rosoboronexport is not Scientific or Technical Consultancy Service under service tax.Valkya Editorial·15 Jun 2026·7 min