https://www.taxtmi.com/caselaws?id=33056 Royalty remitted for technology received before 16-12-2002 was treated as outside the scope of service tax under Consulting Engineer service. The Tribunal followed earlier decisions, including a Larger Bench ruling, which had already held that such royalty payments were not chargeable on this basis. Reliance on an interim stay order did not displace the settled Tribunal position. The challenge was therefore rejected, and the lower appellate view was upheld. en-us Mon, 24 Nov 2008 00:00:00 +0530 Sun, 19 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33056 Royalty remitted for technology received before 16-12-2002 was treated as outside the scope of service tax under Consulting Engineer service. The Tribunal followed earlier decisions, including a Larger Bench ruling, which had already held that such royalty payments were not chargeable on this basis. Reliance on an interim stay order did not displace the settled Tribunal position. The challenge was therefore rejected, and the lower appellate view was upheld. Case-Laws Service Tax Mon, 24 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33056