https://www.taxtmi.com/caselaws?id=255853 The Tribunal allowed the appeal, setting aside the Commissioner's order. The demand was considered time-barred as the extended period was not applicable due to reasonable cause for non-payment. The appellant was found eligible for exemption under Notification No. 17/2004, and the Tribunal emphasized revenue neutrality. The Tribunal concluded that the service provided by Rochem AG Switzerland involved both technology transfer and intellectual property rights services, and the Commissioner erred in assessing the royalty amount solely for intellectual property rights transfer without detailed analysis. en-us Wed, 10 Dec 2014 00:00:00 +0530 Wed, 09 Sep 2015 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255853 The Tribunal allowed the appeal, setting aside the Commissioner's order. The demand was considered time-barred as the extended period was not applicable due to reasonable cause for non-payment. The appellant was found eligible for exemption under Notification No. 17/2004, and the Tribunal emphasized revenue neutrality. The Tribunal concluded that the service provided by Rochem AG Switzerland involved both technology transfer and intellectual property rights services, and the Commissioner erred in assessing the royalty amount solely for intellectual property rights transfer without detailed analysis. Case-Laws Service Tax Wed, 10 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255853