https://www.taxtmi.com/caselaws?id=368872 Royalty and technical know-how payments to a foreign collaborator were treated as outside Consulting Engineer Service on the facts found, and the recipient in India could not be fastened with service tax liability for the period before Section 66A of the Finance Act, 1994 came into force. The article states that, prior to 18.04.2006, there was no charging provision to levy service tax on the recipient of services provided from outside India, following settled precedent. On that basis, the confirmed demand, along with the consequential interest and penalty, was held unsustainable and set aside. 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 and technical know-how payments to a foreign collaborator were treated as outside Consulting Engineer Service on the facts found, and the recipient in India could not be fastened with service tax liability for the period before Section 66A of the Finance Act, 1994 came into force. The article states that, prior to 18.04.2006, there was no charging provision to levy service tax on the recipient of services provided from outside India, following settled precedent. On that basis, the confirmed demand, along with the consequential interest and penalty, was held unsustainable and set aside. Case-Laws Service Tax Thu, 27 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368872