https://www.taxtmi.com/caselaws?id=1663 Technical know-how transferred by a foreign collaborator was treated as distinct from consultancy, so royalty for such know-how was not taxable as consulting engineer service and that demand was deleted. For management consultancy, the gross amount charged remained taxable under Section 67 of the Finance Act, 1994, and claimed deductions could not be excluded without documentary proof, so that demand was upheld. The reduced 5% service tax rate for services rendered and billed before 13-5-2003 was not granted because the required evidence was not produced. Interest and penalties were sustained, with the penalty under Section 78 reduced to the tax sustained. en-us Tue, 17 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 08:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1663 Technical know-how transferred by a foreign collaborator was treated as distinct from consultancy, so royalty for such know-how was not taxable as consulting engineer service and that demand was deleted. For management consultancy, the gross amount charged remained taxable under Section 67 of the Finance Act, 1994, and claimed deductions could not be excluded without documentary proof, so that demand was upheld. The reduced 5% service tax rate for services rendered and billed before 13-5-2003 was not granted because the required evidence was not produced. Interest and penalties were sustained, with the penalty under Section 78 reduced to the tax sustained. Case-Laws Service Tax Tue, 17 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1663