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of <h1>Appellate Tribunal Upholds Decision on Service Tax Exemption for Royalties</h1> <h3>Commissioner of Central Excise, Bhopal Versus Crompton Greaves Ltd.</h3> Commissioner of Central Excise, Bhopal Versus Crompton Greaves Ltd. - [2009] 19 STT 309 (NEW DELHI - CESTAT) The appellate tribunal in New Delhi upheld the order of the Commissioner (Appeals) regarding the levy of service tax on royalty remitted for technology received from M/s. Allied Signal Technologies, USA. The tribunal cited previous decisions to support their ruling that service tax is not applicable on such royalties before 16-12-2002. The appeal by the revenue was rejected based on these precedents.
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