https://www.taxtmi.com/caselaws?id=33864 The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the assessee, holding that service tax was not payable on the amount paid as royalty to the foreign-based company with no office in India. The Tribunal overturned the Adjudicating Authority's decision confirming the tax demand and penalties, further rejecting the Revenue's appeal against the reduction of penalties by the Commissioner (Appeals). en-us Fri, 19 Dec 2008 00:00:00 +0530 Sat, 20 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33864 The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the assessee, holding that service tax was not payable on the amount paid as royalty to the foreign-based company with no office in India. The Tribunal overturned the Adjudicating Authority's decision confirming the tax demand and penalties, further rejecting the Revenue's appeal against the reduction of penalties by the Commissioner (Appeals). Case-Laws Service Tax Fri, 19 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33864