https://www.taxtmi.com/caselaws?id=30751 The Tribunal ruled in favor of the appellant, granting a waiver of pre-deposit and stay of recovery in a case concerning the demand of service tax on royalty payments for technical know-how. The decision was based on previous case law and established that royalty payments for technical know-how were not subject to service tax under the category of 'Consulting Engineer's Service'. The judgment emphasized the distinction between the transfer of technical knowledge and the provision of technical assistance, ensuring consistency in tax treatment for similar transactions. en-us Fri, 16 May 2008 00:00:00 +0530 Mon, 22 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30751 The Tribunal ruled in favor of the appellant, granting a waiver of pre-deposit and stay of recovery in a case concerning the demand of service tax on royalty payments for technical know-how. The decision was based on previous case law and established that royalty payments for technical know-how were not subject to service tax under the category of 'Consulting Engineer's Service'. The judgment emphasized the distinction between the transfer of technical knowledge and the provision of technical assistance, ensuring consistency in tax treatment for similar transactions. Case-Laws Service Tax Fri, 16 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30751