https://www.taxtmi.com/caselaws?id=31279 Service tax on technical know-how fee paid to a foreign collaborator for 2002-03 to 2003-04 under Consulting Engineer's service was held unsustainable because the Tribunal's Larger Bench had already ruled that, for periods before 1.1.2005, a taxable service provided by a non-resident or from outside India without an office in India was not exigible to service tax in the hands of the recipient in India. That principle was treated as directly applicable to the demand in issue, and the associated penalty was also set aside. en-us Tue, 14 Oct 2008 00:00:00 +0530 Mon, 09 Feb 2009 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31279 Service tax on technical know-how fee paid to a foreign collaborator for 2002-03 to 2003-04 under Consulting Engineer's service was held unsustainable because the Tribunal's Larger Bench had already ruled that, for periods before 1.1.2005, a taxable service provided by a non-resident or from outside India without an office in India was not exigible to service tax in the hands of the recipient in India. That principle was treated as directly applicable to the demand in issue, and the associated penalty was also set aside. Case-Laws Service Tax Tue, 14 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31279