https://www.taxtmi.com/caselaws?id=148431 Service tax could not be fastened on a recipient of consulting engineer and intellectual property services for the period before section 66A of the Finance Act, 1994 came into force on 18-4-2006, so the pre-18-4-2006 demand was treated as unsustainable. For the post-18-4-2006 period, the liability question remained contentious, but the Tribunal considered the prima facie case, R&D cess payment and financial hardship and granted only partial stay. Full waiver of pre-deposit was declined, with relief made conditional on deposit of Rs. one crore. en-us Wed, 02 Sep 2009 00:00:00 +0530 Sat, 27 Apr 2013 09:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148431 Service tax could not be fastened on a recipient of consulting engineer and intellectual property services for the period before section 66A of the Finance Act, 1994 came into force on 18-4-2006, so the pre-18-4-2006 demand was treated as unsustainable. For the post-18-4-2006 period, the liability question remained contentious, but the Tribunal considered the prima facie case, R&D cess payment and financial hardship and granted only partial stay. Full waiver of pre-deposit was declined, with relief made conditional on deposit of Rs. one crore. Case-Laws Service Tax Wed, 02 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148431