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2018 (2) TMI 1034 - AT - Service Tax100% EOU - service tax and education cess on the royalty paid - intellectual property service - services of temporary transfer of technical know-how - the sole contention of the Department is that such technical know-how is recognised under international treaties to which India is a signatory and hence it is leviable to tax in India - 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 - also, the show-cause notice does not clearly state the nature of know-how which the appellant has availed from his foreign company. Demand not sustainable and is set aside - appeal allowed - decided in favor of appellant.
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