https://www.taxtmi.com/caselaws?id=221055 The appellant was found liable to pay service tax on royalty charges under "Intellectual Property Rights" service from 18-4-2006. The continuous payment of royalty indicated an ongoing technical know-how transfer, justifying the imposition of service tax. Penalties under Sections 76 and 78 were deemed inapplicable due to lack of evidence of intent to evade payment or collection of service tax. However, a penalty under Section 77 was upheld. The appellant was ordered to pay service tax and interest on royalty payments from the specified date, modifying the Lower Adjudicating Authority's decision accordingly. en-us Fri, 17 Jun 2011 00:00:00 +0530 Wed, 20 Feb 2013 08:02:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221055 The appellant was found liable to pay service tax on royalty charges under "Intellectual Property Rights" service from 18-4-2006. The continuous payment of royalty indicated an ongoing technical know-how transfer, justifying the imposition of service tax. Penalties under Sections 76 and 78 were deemed inapplicable due to lack of evidence of intent to evade payment or collection of service tax. However, a penalty under Section 77 was upheld. The appellant was ordered to pay service tax and interest on royalty payments from the specified date, modifying the Lower Adjudicating Authority's decision accordingly. Case-Laws Service Tax Fri, 17 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221055