https://www.taxtmi.com/caselaws?id=30576 The Appellate Tribunal CESTAT, NEW DELHI held that royalty charges paid by the Respondent to a foreign company for technology transfer did not constitute a taxable service attracting service tax liability. The Tribunal determined that the agreement was for granting the right to use technology for manufacturing specific products in India, not for engineering consultancy services. Previous judgments supported that such royalty payments were not categorized as consulting engineer's services. As a result, the Tribunal dismissed the Revenue's appeal, establishing a precedent that royalty payments for technology transfer are not subject to service tax under consulting engineer's services. en-us Thu, 24 Jul 2008 00:00:00 +0530 Tue, 29 Apr 2014 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30576 The Appellate Tribunal CESTAT, NEW DELHI held that royalty charges paid by the Respondent to a foreign company for technology transfer did not constitute a taxable service attracting service tax liability. The Tribunal determined that the agreement was for granting the right to use technology for manufacturing specific products in India, not for engineering consultancy services. Previous judgments supported that such royalty payments were not categorized as consulting engineer's services. As a result, the Tribunal dismissed the Revenue's appeal, establishing a precedent that royalty payments for technology transfer are not subject to service tax under consulting engineer's services. Case-Laws Service Tax Thu, 24 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30576