T : Royalty for technical know-how provided by foreign collaborator/trade mark owner was not liable to service tax under reverse charge prior to introduction of section 66A from 18-4-2006

ST : Royalty for technical know-how provided by foreign collaborator/trade mark owner was not liable to service tax under reverse charge prior to introduction of section 66A from 18-4-2006



[2013] 35 taxmann.com 285 (Mumbai - CESTAT)

CESTAT, MUMBAI BENCH

Pheonix Appliances (P.) Ltd.