2008 (6) TMI 91 - AT - Service Tax

Consulting Engineer service - The appellant is the recipient of the service. According to the appellant, the transfer of know-how is not taxable - On technical assistance part, for payment of fees since 16-8-2002, as a recipient of service, it has already discharged the tax liability for services provided in India - As regards payment of royalty, no service tax is payable - prima facie case is made out in favour of the appellant for waiver of pre-deposit.

Summary

The appeal before Appellate Tribunal CESTAT, CHENNAI involved waiver of pre-deposit and stay regarding a dispute related to 'Consulting Engineer' service. The appellant argued that transfer of know-how is not taxable and already discharged tax liability for services provided in India. The Tribunal made a prima facie case in favor of the appellant, waiving pre-deposit and staying recovery of tax amounts and penalties until appeal disposal.