https://www.taxtmi.com/caselaws?id=255944 The Tribunal ruled in favor of the foreign company, holding that it was not liable to pay service tax in India for providing technical know-how under a license agreement. The Tribunal determined that the services provided were classified as Intellectual Property services, not Consulting Engineer services subject to taxation. Citing precedents and the introduction of Section 66A of the Finance Act, 1994, the Tribunal concluded that a foreign company without a presence in India cannot be taxed for services rendered from abroad. The decision aligned with previous judgments indicating that service tax laws do not apply to foreign companies without a business presence in India. en-us Fri, 20 Jun 2014 00:00:00 +0530 Fri, 30 Jan 2015 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255944 The Tribunal ruled in favor of the foreign company, holding that it was not liable to pay service tax in India for providing technical know-how under a license agreement. The Tribunal determined that the services provided were classified as Intellectual Property services, not Consulting Engineer services subject to taxation. Citing precedents and the introduction of Section 66A of the Finance Act, 1994, the Tribunal concluded that a foreign company without a presence in India cannot be taxed for services rendered from abroad. The decision aligned with previous judgments indicating that service tax laws do not apply to foreign companies without a business presence in India. Case-Laws Service Tax Fri, 20 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255944