https://www.taxtmi.com/caselaws?id=365749 The Tribunal ruled in favor of the appellant, a 100% EOU engaged in manufacturing and exporting spices, regarding the service tax liability on payment of royalty for technical know-how received from a foreign company. The Tribunal held that without municipal legislation implementing international treaties, tax liability could not be imposed. Citing precedents, including Navinon Ltd. and Thermax Ltd., the Tribunal found the impugned order unsustainable and set it aside, allowing the appeal of the appellant due to the lack of clarity in establishing the transfer of intellectual property under Indian law. en-us Tue, 17 Jul 2018 00:00:00 +0530 Thu, 23 Aug 2018 09:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365749 The Tribunal ruled in favor of the appellant, a 100% EOU engaged in manufacturing and exporting spices, regarding the service tax liability on payment of royalty for technical know-how received from a foreign company. The Tribunal held that without municipal legislation implementing international treaties, tax liability could not be imposed. Citing precedents, including Navinon Ltd. and Thermax Ltd., the Tribunal found the impugned order unsustainable and set it aside, allowing the appeal of the appellant due to the lack of clarity in establishing the transfer of intellectual property under Indian law. Case-Laws Service Tax Tue, 17 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365749