https://www.taxtmi.com/caselaws?id=30632 Pre-deposit of service tax, interest and penalties on royalty paid to technical collaborators for the period before 10-9-2004 was waived, and recovery was stayed, where the demand proceeded on the view that the royalty constituted consideration for technical assistance taxable as Consulting Engineer's Service. The Tribunal noted the appellants' case that the payment was royalty linked to ex-factory sale price and that transfer of technical know-how was not taxable as Consulting Engineer's Service for the relevant period. Prior Tribunal decisions supporting that view were cited, and no binding contrary decision was shown. en-us Fri, 13 Jun 2008 00:00:00 +0530 Wed, 12 Nov 2008 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30632 Pre-deposit of service tax, interest and penalties on royalty paid to technical collaborators for the period before 10-9-2004 was waived, and recovery was stayed, where the demand proceeded on the view that the royalty constituted consideration for technical assistance taxable as Consulting Engineer's Service. The Tribunal noted the appellants' case that the payment was royalty linked to ex-factory sale price and that transfer of technical know-how was not taxable as Consulting Engineer's Service for the relevant period. Prior Tribunal decisions supporting that view were cited, and no binding contrary decision was shown. Case-Laws Service Tax Fri, 13 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30632