https://www.taxtmi.com/caselaws?id=355613 The Tribunal ruled in favor of the appellant, setting aside the order confirming the tax liability on services of technical know-how received from a foreign company. The Tribunal emphasized the necessity of a clear legal basis for taxing such services, highlighting that receiving technical know-how from a foreign company without being its authorized representative does not attract service tax liability. The decision underscored the importance of interpreting intellectual property definitions in alignment with Indian laws and the need for clarity in establishing tax liability, particularly concerning international agreements. en-us Wed, 13 Dec 2017 00:00:00 +0530 Fri, 16 Feb 2018 07:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355613 The Tribunal ruled in favor of the appellant, setting aside the order confirming the tax liability on services of technical know-how received from a foreign company. The Tribunal emphasized the necessity of a clear legal basis for taxing such services, highlighting that receiving technical know-how from a foreign company without being its authorized representative does not attract service tax liability. The decision underscored the importance of interpreting intellectual property definitions in alignment with Indian laws and the need for clarity in establishing tax liability, particularly concerning international agreements. Case-Laws Service Tax Wed, 13 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355613