https://www.taxtmi.com/caselaws?id=202 The Tribunal ruled in favor of M/s. Bajaj Auto Ltd. (BAL), setting aside the demand and penalty for Service Tax on consulting engineering services provided by M/s. Kawasaki Heavy Industries, Japan. BAL was found not liable for service tax payment as per Rule 6 of the Service Tax Rules, 1994, due to being the service receiver and not the agent of KHI. The Tribunal determined that BAL was not obligated to deduct and pay service tax, citing the absence of specific provisions and previous precedents. Additionally, royalty payments for the use of the Kawasaki brand name were deemed not subject to service tax. en-us Wed, 06 Oct 2004 00:00:00 +0530 Thu, 10 Apr 2008 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202 The Tribunal ruled in favor of M/s. Bajaj Auto Ltd. (BAL), setting aside the demand and penalty for Service Tax on consulting engineering services provided by M/s. Kawasaki Heavy Industries, Japan. BAL was found not liable for service tax payment as per Rule 6 of the Service Tax Rules, 1994, due to being the service receiver and not the agent of KHI. The Tribunal determined that BAL was not obligated to deduct and pay service tax, citing the absence of specific provisions and previous precedents. Additionally, royalty payments for the use of the Kawasaki brand name were deemed not subject to service tax. Case-Laws Service Tax Wed, 06 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202