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2013 (3) TMI 608 - AT - Service TaxDuty demand u/s 68 - technical know-how and Consultancy Engineering Service - Payment of royalty - Held that:- Transaction is one of supply of technical know-how and payment of royalty thereon. Supply of technical know-how does not fall under the category of ‘Consultancy Engineers Service’ and, therefore, the classifications for levy of service tax adopted is incorrect. service provider is a foreign company and he has not authorized the respondent to pay service tax on his behalf and, therefore, the service tax liability cannot be fastened on to the appellant as decided by this Tribunal in the case of Navinon Ltd., cited supra. technical know-how has been provided by the foreign service provider. Therefore, the transaction is one of providing of service from abroad and receiving it in India, that is import of service and, therefore, the provisions of Section 68 read with Rule 6 of Service Tax Rules, 1994 do not apply - Decided against Revenue.
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