https://www.taxtmi.com/caselaws?id=162741 The Tribunal ruled in favor of Hero Honda Motors, holding that the agreement with Honda Motors of Japan for manufacturing motorcycles did not involve consulting engineer services subject to service tax. The Tribunal determined that the relationship between the parties was primarily that of licensor and licensee for the transfer of intellectual property rights, not consulting services. Additionally, payments made by Hero Honda Motors to Honda Motors of Japan in terms of running royalty and model fee were not liable to service tax, as the arrangement was deemed a transfer of intellectual property rights rather than consulting engineer services. The Tribunal granted a stay on payments and penalties, waiving the pre-deposit requirement until the appeal's disposal. en-us Wed, 10 Jan 2007 00:00:00 +0530 Thu, 13 Mar 2014 15:25:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162741 The Tribunal ruled in favor of Hero Honda Motors, holding that the agreement with Honda Motors of Japan for manufacturing motorcycles did not involve consulting engineer services subject to service tax. The Tribunal determined that the relationship between the parties was primarily that of licensor and licensee for the transfer of intellectual property rights, not consulting services. Additionally, payments made by Hero Honda Motors to Honda Motors of Japan in terms of running royalty and model fee were not liable to service tax, as the arrangement was deemed a transfer of intellectual property rights rather than consulting engineer services. The Tribunal granted a stay on payments and penalties, waiving the pre-deposit requirement until the appeal's disposal. Case-Laws Service Tax Wed, 10 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162741