https://www.taxtmi.com/caselaws?id=156 Royalty paid for transfer of technical know-how and related assistance was held not to be consideration for taxable consulting engineer services, because the foreign recipient was a manufacturer and not an engineering firm within the departmental definition. On that basis, the service tax demand against the recipient failed, and the agreement's withholding-tax clause did not create service tax liability. The record also did not support suppression, and once the principal levy was unsustainable, the consequential interest and penalty could not survive. The appeal was therefore allowed and the impugned orders were set aside. en-us Fri, 13 Aug 2004 00:00:00 +0530 Tue, 23 Sep 2025 20:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156 Royalty paid for transfer of technical know-how and related assistance was held not to be consideration for taxable consulting engineer services, because the foreign recipient was a manufacturer and not an engineering firm within the departmental definition. On that basis, the service tax demand against the recipient failed, and the agreement's withholding-tax clause did not create service tax liability. The record also did not support suppression, and once the principal levy was unsustainable, the consequential interest and penalty could not survive. The appeal was therefore allowed and the impugned orders were set aside. Case-Laws Service Tax Fri, 13 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156