Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (2) TMI 872 - AT - Service TaxTax liability - whether service tax is leviable on the technical know-how fees and royalties paid by the respondent to their foreign collaborators, under the head "consulting engineer service" for the period 7.7.1997 to 15.8.2002 - These include Betts UK Ltd. vs. CCE, Goa [2006 -TMI - 775 - CESTAT, MUMBAI], wherein it was held that transfer of technology and technical assistance by a foreign company to the Indian company against payment of royalty was not liable to service tax under Section 65 of the Finance Act, 1994 - Decided in favour of assessee.
|