https://www.taxtmi.com/caselaws?id=373872 The Tribunal set aside the demand of service tax on technical know-how and commercial training or coaching services, ruling that technical know-how does not fall under the category of Intellectual Property Right service. The demand for technical testing and analysis services was not contested and decided against the appellant. The Tribunal held that the extended period of limitation was not applicable, and no penalty could be imposed. The matter was remanded for re-computation of service tax, and the appeal was partly allowed. en-us Mon, 31 Dec 2018 00:00:00 +0530 Fri, 07 Jun 2019 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373872 The Tribunal set aside the demand of service tax on technical know-how and commercial training or coaching services, ruling that technical know-how does not fall under the category of Intellectual Property Right service. The demand for technical testing and analysis services was not contested and decided against the appellant. The Tribunal held that the extended period of limitation was not applicable, and no penalty could be imposed. The matter was remanded for re-computation of service tax, and the appeal was partly allowed. Case-Laws Service Tax Mon, 31 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373872