https://www.taxtmi.com/caselaws?id=159918 The Appellate Tribunal CESTAT NEW DELHI ruled in a case involving service tax demand on a 3% running royalty for technical know-how that no levy was attracted as the transfer occurred before the imposition of service tax. The Tribunal emphasized that the critical factor for service tax liability is the time of providing the service, not the date of payment, as per definitions in the Finance Act. Consequently, the tax demand was deemed unsustainable, and the parties' appeals were allowed, while the Revenue's appeals were rejected due to the absence of service tax liability. en-us Mon, 04 Jul 2005 00:00:00 +0530 Thu, 05 Dec 2013 10:16:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159918 The Appellate Tribunal CESTAT NEW DELHI ruled in a case involving service tax demand on a 3% running royalty for technical know-how that no levy was attracted as the transfer occurred before the imposition of service tax. The Tribunal emphasized that the critical factor for service tax liability is the time of providing the service, not the date of payment, as per definitions in the Finance Act. Consequently, the tax demand was deemed unsustainable, and the parties' appeals were allowed, while the Revenue's appeals were rejected due to the absence of service tax liability. Case-Laws Service Tax Mon, 04 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159918