https://www.taxtmi.com/caselaws?id=75120 The Tribunal ruled in favor of the manufacturers in a case concerning a Manufacturing Licensing Agreement for 'process control instruments'. It was determined that the payment of royalty did not constitute technical assistance, but rather a running royalty. As such, the manufacturers were not liable for service tax under the 'consulting engineer's service' category. The Tribunal set aside the Commissioner's decision, emphasizing the distinction between running royalty and intellectual property service for service tax purposes. This case underscores the significance of analyzing payment nature in licensing agreements to determine tax liability accurately. en-us Thu, 17 Sep 2009 00:00:00 +0530 Thu, 06 May 2010 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75120 The Tribunal ruled in favor of the manufacturers in a case concerning a Manufacturing Licensing Agreement for 'process control instruments'. It was determined that the payment of royalty did not constitute technical assistance, but rather a running royalty. As such, the manufacturers were not liable for service tax under the 'consulting engineer's service' category. The Tribunal set aside the Commissioner's decision, emphasizing the distinction between running royalty and intellectual property service for service tax purposes. This case underscores the significance of analyzing payment nature in licensing agreements to determine tax liability accurately. Case-Laws Service Tax Thu, 17 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75120