https://www.taxtmi.com/caselaws?id=34273 The Tribunal allowed the appeal and set aside the Commissioner's order, ruling that no services were rendered or received during the disputed period regarding the imposition of service tax on royalty payments for Know-How services under collaboration agreements. The decision emphasized the timing of service receipt and the nature of ongoing services, highlighting the importance of analyzing agreements and evidence to determine the taxability of services rendered and received, particularly distinguishing one-time transfers of Know-How from ongoing services impacting the applicability of service tax on such transactions. en-us Wed, 01 Apr 2009 00:00:00 +0530 Tue, 29 Apr 2014 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34273 The Tribunal allowed the appeal and set aside the Commissioner's order, ruling that no services were rendered or received during the disputed period regarding the imposition of service tax on royalty payments for Know-How services under collaboration agreements. The decision emphasized the timing of service receipt and the nature of ongoing services, highlighting the importance of analyzing agreements and evidence to determine the taxability of services rendered and received, particularly distinguishing one-time transfers of Know-How from ongoing services impacting the applicability of service tax on such transactions. Case-Laws Service Tax Wed, 01 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34273