https://www.taxtmi.com/caselaws?id=354658 The Tribunal upheld the Commissioner (Appeals) decision in favor of the appellants, ruling that they were not liable to pay service tax on royalty paid to foreign collaborators under Intellectual Property Right services. The Tribunal clarified that the liability to pay service tax under the reverse charge mechanism on commission/amounts paid to foreign agents was settled in favor of the assessees. The ruling was based on established legal interpretations and judicial precedents, leading to the dismissal of the Revenue's appeal. en-us Thu, 12 Oct 2017 00:00:00 +0530 Fri, 02 Feb 2018 09:15:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354658 The Tribunal upheld the Commissioner (Appeals) decision in favor of the appellants, ruling that they were not liable to pay service tax on royalty paid to foreign collaborators under Intellectual Property Right services. The Tribunal clarified that the liability to pay service tax under the reverse charge mechanism on commission/amounts paid to foreign agents was settled in favor of the assessees. The ruling was based on established legal interpretations and judicial precedents, leading to the dismissal of the Revenue's appeal. Case-Laws Service Tax Thu, 12 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354658