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2011 (8) TMI 337 - AT - Service TaxPenalty u/s 76, 77 & 78 - Manufacture of telecommunication equipments - These equipments are manufactured by them with the technical know how provided by certain Foreign Companies - It has been imputed that the appellant are liable to pay service tax on amount paid towards technical know how fees to the foreign companies under the category of consulting engineers - It stands held that the recipient of various services in India were not liable to pay service tax for the services received from abroad prior to 18.4.2006, when the provisions of Section 66A of Finance Act 1994 were enacted - As the period involved in the present appeal is prior to 18.4.2006 - Decided in favour of assessee.
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