https://www.taxtmi.com/caselaws?id=368872 Royalty paid to foreign collaborators for transfer of technology and technical know-how fell outside Consulting Engineer Service on the stated facts. Before Section 66A of the Finance Act, 1994 took effect on 18 April 2006, no charging provision imposed service tax on an Indian recipient for services supplied from outside India. Accordingly, service tax, interest and penalty on the disputed royalty payments for the pre-Section 66A period were unsustainable, with consequential relief. en-us Thu, 27 Sep 2018 00:00:00 +0530 Tue, 16 Oct 2018 09:47:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368872 Royalty paid to foreign collaborators for transfer of technology and technical know-how fell outside Consulting Engineer Service on the stated facts. Before Section 66A of the Finance Act, 1994 took effect on 18 April 2006, no charging provision imposed service tax on an Indian recipient for services supplied from outside India. Accordingly, service tax, interest and penalty on the disputed royalty payments for the pre-Section 66A period were unsustainable, with consequential relief. Case-Laws Service Tax Thu, 27 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368872