https://www.taxtmi.com/caselaws?id=32141 The Appellate Tribunal CESTAT CHENNAI upheld the liability of an Indian company to pay Service tax on behalf of a US entity under a Foreign Technology Transfer Agreement, with a reduction in penalty. The appeal faced potential abatement due to the demise of the US entity's authorized representative, requiring submission of relevant documents. Additionally, a discrepancy in the US entity's name in the Agreement necessitated clarification and authentication. The case delves into issues of tax liability, procedural abatement, and contractual discrepancies, emphasizing the legal intricacies surrounding international business agreements and tax obligations. en-us Mon, 16 Jun 2008 00:00:00 +0530 Sat, 17 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32141 The Appellate Tribunal CESTAT CHENNAI upheld the liability of an Indian company to pay Service tax on behalf of a US entity under a Foreign Technology Transfer Agreement, with a reduction in penalty. The appeal faced potential abatement due to the demise of the US entity's authorized representative, requiring submission of relevant documents. Additionally, a discrepancy in the US entity's name in the Agreement necessitated clarification and authentication. The case delves into issues of tax liability, procedural abatement, and contractual discrepancies, emphasizing the legal intricacies surrounding international business agreements and tax obligations. Case-Laws Service Tax Mon, 16 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32141