2008 (2) TMI 199 - AT - Service Tax

Whether service tax is leviable in the category of Consulting Engineer s Service on the technical know-how fee paid by the appellants to their foreign collaborators for the period 28.2.99 to 31.3.03 - issue is no longer res integra as it stands settled in favour of the assessee by a line of decisions of this Tribunal - Following the consistent view taken by this Tribunal, I set aside the impugned order, wherein tax was demanded in respect of transfer of technical know-how for above period

Summary

The Appellate Tribunal CESTAT Chennai ruled in favor of the appellant regarding the levy of service tax on technical know-how fee paid to foreign collaborators for the period 28.2.99 to 31.3.03. The Tribunal set aside the order demanding service tax and allowed the appeal. (2008 (2) TMI 199 - CESTAT CHENNAI)