https://www.taxtmi.com/caselaws?id=254988 The Tribunal ruled in favor of the appellants, holding that service tax was not payable on development expenses incurred in India. It determined that the Technology Licensing Agreement required payment of royalty for technical services provided, including training and machinery selection. The Tribunal found the royalty payments subject to service tax under Consulting Engineer Service for specific years. However, no penalty was imposed due to ambiguity in tax liability. The appeal was resolved with clear decisions on service tax demands, agreement interpretation, tax liability, and penalties, providing comprehensive clarification on the issues raised. en-us Fri, 21 Nov 2014 00:00:00 +0530 Mon, 06 Jul 2015 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254988 The Tribunal ruled in favor of the appellants, holding that service tax was not payable on development expenses incurred in India. It determined that the Technology Licensing Agreement required payment of royalty for technical services provided, including training and machinery selection. The Tribunal found the royalty payments subject to service tax under Consulting Engineer Service for specific years. However, no penalty was imposed due to ambiguity in tax liability. The appeal was resolved with clear decisions on service tax demands, agreement interpretation, tax liability, and penalties, providing comprehensive clarification on the issues raised. Case-Laws Service Tax Fri, 21 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254988