https://www.taxtmi.com/caselaws?id=1528 The Tribunal ruled in favor of the appellants, holding that the supply of technical know-how and royalty paid for it should not be taxable as consulting engineering services. The Tribunal set aside the penalty imposed by the Commissioner under sections 76 and 77, upholding the original order of the Assistant Commissioner. The Tribunal relied on previous decisions by CEGAT and held that the appellants were not liable to pay service tax based on similar cases involving the recipient of technical know-how from foreign companies. en-us Mon, 11 Dec 2006 00:00:00 +0530 Fri, 14 Mar 2014 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1528 The Tribunal ruled in favor of the appellants, holding that the supply of technical know-how and royalty paid for it should not be taxable as consulting engineering services. The Tribunal set aside the penalty imposed by the Commissioner under sections 76 and 77, upholding the original order of the Assistant Commissioner. The Tribunal relied on previous decisions by CEGAT and held that the appellants were not liable to pay service tax based on similar cases involving the recipient of technical know-how from foreign companies. Case-Laws Service Tax Mon, 11 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1528