https://www.taxtmi.com/caselaws?id=259 The Tribunal ruled in favor of the appellant, a pharmaceutical manufacturer, by determining that payments made for technical know-how and royalties to a foreign company did not attract Service Tax under Consulting Engineer Services. The foreign entity was not classified as an 'engineering firm,' and the Service Tax Rules exempted liability for services by non-residents. Consequently, the Tribunal set aside the demands for Service Tax, interest, and penalties, allowing the appeal and relieving the appellant from the alleged tax liabilities. en-us Fri, 20 May 2005 00:00:00 +0530 Fri, 03 May 2024 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259 The Tribunal ruled in favor of the appellant, a pharmaceutical manufacturer, by determining that payments made for technical know-how and royalties to a foreign company did not attract Service Tax under Consulting Engineer Services. The foreign entity was not classified as an 'engineering firm,' and the Service Tax Rules exempted liability for services by non-residents. Consequently, the Tribunal set aside the demands for Service Tax, interest, and penalties, allowing the appeal and relieving the appellant from the alleged tax liabilities. Case-Laws Service Tax Fri, 20 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259