https://www.taxtmi.com/caselaws?id=190732 The Tribunal set aside the Order-in-Original, ruling that the demand for Service Tax on technical know-how supplied by a foreign entity to an Indian company was not legally sustainable. It was held that the supply did not constitute Management Consultancy Service and the liability of Service Tax should not fall on the recipient. The Tribunal found that the foreign entity was not under Indian jurisdiction and had not provided services in India, thus overturning the tax demand against both the service provider and recipient. en-us Tue, 11 Jun 2013 00:00:00 +0530 Fri, 24 Feb 2017 10:52:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190732 The Tribunal set aside the Order-in-Original, ruling that the demand for Service Tax on technical know-how supplied by a foreign entity to an Indian company was not legally sustainable. It was held that the supply did not constitute Management Consultancy Service and the liability of Service Tax should not fall on the recipient. The Tribunal found that the foreign entity was not under Indian jurisdiction and had not provided services in India, thus overturning the tax demand against both the service provider and recipient. Case-Laws Service Tax Tue, 11 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190732