https://www.taxtmi.com/caselaws?id=32332 The Appellate Tribunal CESTAT, New Delhi allowed the appeal of a footwear manufacturer in a case involving the transfer of technology and trademark under a know-how agreement for Lee Cooper brand footwear. The Tribunal held that the transfer of know-how and trademark did not constitute consultancy services, and the appellant was not liable for service tax on royalty payments made during the relevant period. The Tribunal emphasized that the recipient's liability for service tax only commenced after a specific date, thereby dismissing the revenue's claim for service tax. en-us Tue, 05 Jul 2005 00:00:00 +0530 Thu, 05 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32332 The Appellate Tribunal CESTAT, New Delhi allowed the appeal of a footwear manufacturer in a case involving the transfer of technology and trademark under a know-how agreement for Lee Cooper brand footwear. The Tribunal held that the transfer of know-how and trademark did not constitute consultancy services, and the appellant was not liable for service tax on royalty payments made during the relevant period. The Tribunal emphasized that the recipient's liability for service tax only commenced after a specific date, thereby dismissing the revenue's claim for service tax. Case-Laws Service Tax Tue, 05 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32332