2008 (11) TMI 133 - AT - Service Tax

Levy of service tax under the category of Consulting Engineer on royalty remitted by the respondent on technology received from foreign company - held that service tax is not leviable under the category of consulting engineer on royalty prior to 16-12-2002

Summary

The appellate tribunal in New Delhi upheld the order of the Commissioner (Appeals) regarding the levy of service tax on royalty remitted for technology received from M/s. Allied Signal Technologies, USA. The tribunal cited previous decisions to support their ruling that service tax is not applicable on such royalties before 16-12-2002. The appeal by the revenue was rejected based on these precedents.