2007 (6) TMI 117 - AT - Service Tax

Consulting Engineer service Duty demand has been raised by treating Technical know-how transfer as attracting service tax under heading Consulting Matter remanded to original authority for reconsideration and decided afresh

Summary

The Appellate Tribunal CESTAT, New Delhi heard a case where duty demand was raised for treating "Technical Know-how" transfer as a service attracting service tax. The Tribunal found that the issue of taxability was not properly considered and remanded the matter back to the original authority for a fresh decision. The appeal and stay application were disposed of accordingly.