https://www.taxtmi.com/caselaws?id=184763 Royalty paid for technical know-how and use of technology was treated as consideration for supply of know-how, not as payment for consulting engineer service. The Tribunal noted that earlier rulings had held such royalty does not, by itself, create a service relationship with the foreign collaborator, and the Indian recipient cannot be fastened with service tax liability merely as an authorised agent because the royalty was stated to be net of taxes. For the period before 16 August 2002, those earlier decisions were applied, and the tax demand and consequential penalties were held unsustainable. en-us Wed, 21 Sep 2005 00:00:00 +0530 Tue, 19 Jul 2016 16:14:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184763 Royalty paid for technical know-how and use of technology was treated as consideration for supply of know-how, not as payment for consulting engineer service. The Tribunal noted that earlier rulings had held such royalty does not, by itself, create a service relationship with the foreign collaborator, and the Indian recipient cannot be fastened with service tax liability merely as an authorised agent because the royalty was stated to be net of taxes. For the period before 16 August 2002, those earlier decisions were applied, and the tax demand and consequential penalties were held unsustainable. Case-Laws Service Tax Wed, 21 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184763