2008 (1) TMI 220 - AT - Service Tax

Assessee had disputed that the German firm was not an engineering firm - no material produced by the Revenue to rebut the stand of the assessee - Finding of the Commissioner that the payments have to be apportioned between rendering of services of consulting engineer and intellectual property right services, prima facie goes beyond the SCN as the proposal in the notice was only for the levy of service tax under the heading consulting engineering services stay granted

Summary

The Appellate Tribunal CESTAT, Mumbai heard a case regarding waiver of service tax and penalties on royalty paid for license to use know-how, treated as consulting engineer services. The Tribunal found a prima facie case for waiver based on previous orders and stayed the recovery of service tax and penalties pending appeal.