Topic
CESTAT Bangalore rules that royalty payments for technical know-how under a Technical License Contract Agreement do not constitute Intellectual Property Rights (IPR) services under Section 65(55a) of the Finance Act, 1994, setting aside service tax demand.
CESTAT Bangalore rules that real estate transactions on principal-to-principal basis are not taxable as 'Real Estate Agent Services' and works contract valuation must exclude goods value under Rule 2A(i) of Service Tax Rules.
CESTAT Bangalore ruled that an aerosol generator forming part of an integrated analytical system must be classified under Customs Tariff Heading 90278090, not 9032. The tribunal rejected the Department's reclassification and held that extended limitation cannot be invoked without concrete proof, setting a precedent for tariff disputes involving integrated systems.