https://www.taxtmi.com/caselaws?id=159919 Service tax liability for technical know-how received from a foreign company was required to be tested by reference to the date the service was received, not the date the royalty was paid. Because the technology transfer was received in May 1997, when neither Consulting Engineer's Service nor transfer of intellectual property was taxable, the demand could not be sustained. The later payment in September 2002 did not alter the tax position, and service tax was therefore not leviable on the royalty. en-us Mon, 18 Dec 2006 00:00:00 +0530 Thu, 05 Dec 2013 10:25:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159919 Service tax liability for technical know-how received from a foreign company was required to be tested by reference to the date the service was received, not the date the royalty was paid. Because the technology transfer was received in May 1997, when neither Consulting Engineer's Service nor transfer of intellectual property was taxable, the demand could not be sustained. The later payment in September 2002 did not alter the tax position, and service tax was therefore not leviable on the royalty. Case-Laws Service Tax Mon, 18 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159919