https://www.taxtmi.com/caselaws?id=3811 The Tribunal upheld the Commissioner's decision, rejecting the Revenue's appeal against the service tax demand on technical know-how fees and royalty payments. It was determined that these payments did not fall under the category of consulting engineer service but were for the transfer of intellectual property rights, which were specifically excluded from service tax. The Tribunal relied on previous rulings and the introduction of a separate category for intellectual property services under the law to support this decision. en-us Thu, 10 Jan 2008 00:00:00 +0530 Tue, 12 Aug 2008 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3811 The Tribunal upheld the Commissioner's decision, rejecting the Revenue's appeal against the service tax demand on technical know-how fees and royalty payments. It was determined that these payments did not fall under the category of consulting engineer service but were for the transfer of intellectual property rights, which were specifically excluded from service tax. The Tribunal relied on previous rulings and the introduction of a separate category for intellectual property services under the law to support this decision. Case-Laws Service Tax Thu, 10 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3811