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2010 (9) TMI 368 - AT - Service TaxInterest and Penalty – demand raised on foriegn company - Demand of service tax along with interest and imposed the penalty Rs. 100/- per day - Technical and engineering information provided under the agreement is know-how and not engineering consultancy as decided by the Commissioner - In Indian Farmers Fertilizer Coop. Ltd. Vs. CCE, Bareilly, (2006 -TMI - 1412 - CESTAT, NEW DELHI), - Tribunal held that supply of know how as intellectual property was not taxable as consulting engineer s service - Only the amount received towards technical assistance in India would be taxable - The Supreme Court in Kerala State Electricity Board Vs. CCE, Thiruvananthapuram, (2007 -TMI - 2362 - Supreme Court of India), has held that, where the liability to pay service tax is on the Indian company, and the foreign company rendering the service does not have any office in India, the tax was payable by the Indian company and not by the foreign company – Thus impugned order are set aside - matter remanded back
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