https://www.taxtmi.com/caselaws?id=206627 The Tribunal ruled in favor of the appellant, granting waiver of pre-deposit and stay of recovery for service tax demanded for the period before 10.09.04. The demand under "Scientific and Technical Consultancy Services" lacked a show-cause notice, and part of the demand related to 'Royalty' received before the taxable period. The incorrect invocation of the Provisional Collection of Taxes Act, 1931, which does not cover service tax, also influenced the decision. The Tribunal considered these factors and granted relief to the appellant, highlighting procedural errors and non-taxable periods as grounds for the decision. en-us Mon, 07 Feb 2011 00:00:00 +0530 Tue, 06 Sep 2011 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206627 The Tribunal ruled in favor of the appellant, granting waiver of pre-deposit and stay of recovery for service tax demanded for the period before 10.09.04. The demand under "Scientific and Technical Consultancy Services" lacked a show-cause notice, and part of the demand related to 'Royalty' received before the taxable period. The incorrect invocation of the Provisional Collection of Taxes Act, 1931, which does not cover service tax, also influenced the decision. The Tribunal considered these factors and granted relief to the appellant, highlighting procedural errors and non-taxable periods as grounds for the decision. Case-Laws Service Tax Mon, 07 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206627