Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 1221 - AT - Service Tax100% EOU - Intellectual Property Services - services of temporary transfer of technical know-how - Held that:- Identical issue decided in appellant own case AVT MC CORMICK ING. (P) LTD. VERSUS CCE&C, COCHIN [2018 (2) TMI 1034 - CESTAT, BANGALORE], where it was held that As per Article 253 of the Constitution of India, for implementing any treaty agreement or convention with any country or any decision made at international conference etc., there should be a municipal legislation enacted for giving effect to such international agreement or treaties - demand set aside - appeal allowed - decided in favor of appellant.
|