https://www.taxtmi.com/caselaws?id=30646 The tribunal directed the appellant to deposit a specified amount within a set period, failing which the remaining service tax and penalty would be waived. The case revolved around the confirmation of service tax demand and penalties for royalty payments on Intellectual Property rights. The tribunal found the agreement granted the appellant the right to use technical know-how, falling under "Intellectual Property Rights" service. Despite challenges on the extended period and computation of demands, the tribunal balanced revenue interests with the appellant's arguments on service tax provisions and limitation periods. en-us Mon, 23 Jun 2008 00:00:00 +0530 Wed, 22 Oct 2008 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30646 The tribunal directed the appellant to deposit a specified amount within a set period, failing which the remaining service tax and penalty would be waived. The case revolved around the confirmation of service tax demand and penalties for royalty payments on Intellectual Property rights. The tribunal found the agreement granted the appellant the right to use technical know-how, falling under "Intellectual Property Rights" service. Despite challenges on the extended period and computation of demands, the tribunal balanced revenue interests with the appellant's arguments on service tax provisions and limitation periods. Case-Laws Service Tax Mon, 23 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30646