https://www.taxtmi.com/caselaws?id=274939 The Tribunal, comprising Ms. Archana Wadhwa and Shri K.K. Agarwal, disposed of the appeal by waiving the pre-deposit of duty demanded by the lower authority. The appellant, a U.S.-based entity providing technical know-how for toothpaste manufacturing, contested the service tax demand. The Tribunal agreed that the transfer of technology and royalty payments were not subject to service tax, citing relevant precedents. Consequently, the appeal was allowed, and the order demanding service tax and penalty was set aside. en-us Mon, 24 Apr 2006 00:00:00 +0530 Tue, 11 Sep 2018 18:46:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274939 The Tribunal, comprising Ms. Archana Wadhwa and Shri K.K. Agarwal, disposed of the appeal by waiving the pre-deposit of duty demanded by the lower authority. The appellant, a U.S.-based entity providing technical know-how for toothpaste manufacturing, contested the service tax demand. The Tribunal agreed that the transfer of technology and royalty payments were not subject to service tax, citing relevant precedents. Consequently, the appeal was allowed, and the order demanding service tax and penalty was set aside. Case-Laws Service Tax Mon, 24 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274939