https://www.taxtmi.com/caselaws?id=768850 CESTAT Bangalore held that consideration received by appellant from foreign holding company for technology assistance provided by its Research Center was not liable for service tax. The tribunal found that the Technology Center was an integral part of appellant, not a separate entity providing services. R&D expenditure incurred by appellant could not form part of taxable value for alleged services to holding company. Following consistency principle from earlier appellate authority decision for 2010-2012 period, service tax demand for subsequent periods was also set aside. Appeals allowed. en-us Fri, 20 Dec 2024 00:00:00 +0530 Tue, 15 Apr 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768850 CESTAT Bangalore held that consideration received by appellant from foreign holding company for technology assistance provided by its Research Center was not liable for service tax. The tribunal found that the Technology Center was an integral part of appellant, not a separate entity providing services. R&D expenditure incurred by appellant could not form part of taxable value for alleged services to holding company. Following consistency principle from earlier appellate authority decision for 2010-2012 period, service tax demand for subsequent periods was also set aside. Appeals allowed. Case-Laws Service Tax Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768850