https://www.taxtmi.com/caselaws?id=252 The Tribunal dismissed the appeal, affirming the Commissioner (Appeals)' decision that service tax on royalty paid for technology transfer was not warranted. The demand was deemed unjustified as the foreign company did not provide taxable services, and the Revenue's reliance on Articles 5 and 6 of the agreement for taxation was unfounded as they did not cover taxable technical assistance. The Tribunal concluded that the grounds raised by the Revenue exceeded the show cause notice's scope, leading to the appeal's dismissal. en-us Tue, 15 Feb 2005 00:00:00 +0530 Sat, 20 Oct 2018 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252 The Tribunal dismissed the appeal, affirming the Commissioner (Appeals)' decision that service tax on royalty paid for technology transfer was not warranted. The demand was deemed unjustified as the foreign company did not provide taxable services, and the Revenue's reliance on Articles 5 and 6 of the agreement for taxation was unfounded as they did not cover taxable technical assistance. The Tribunal concluded that the grounds raised by the Revenue exceeded the show cause notice's scope, leading to the appeal's dismissal. Case-Laws Service Tax Tue, 15 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252