https://www.taxtmi.com/caselaws?id=31369 The appeal by M/s. Day International Inc., USA, challenging the demand of service tax and penalty imposed under sections 75, 75A, 76, and 77 of the Finance Act, 1994, was allowed. The case involved providing technical know-how, assistance, and training for manufacturing specific components, with royalty payments based on sales proceeds. The authorities considered this as gross value of engineering consultancy, leading to the tax demand. However, it was concluded that the royalty payment primarily pertained to technical know-how, not taxable services, and the tax demand was deemed incorrect. en-us Fri, 05 Sep 2008 00:00:00 +0530 Sat, 09 May 2009 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31369 The appeal by M/s. Day International Inc., USA, challenging the demand of service tax and penalty imposed under sections 75, 75A, 76, and 77 of the Finance Act, 1994, was allowed. The case involved providing technical know-how, assistance, and training for manufacturing specific components, with royalty payments based on sales proceeds. The authorities considered this as gross value of engineering consultancy, leading to the tax demand. However, it was concluded that the royalty payment primarily pertained to technical know-how, not taxable services, and the tax demand was deemed incorrect. Case-Laws Service Tax Fri, 05 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31369