https://www.taxtmi.com/caselaws?id=220554 The Tribunal allowed the appeals, setting aside the orders demanding service tax from the appellants for transfer of technical know-how. It was held that as no service was provided, no consideration received, and the demand was for a period prior to the service tax levy, the appellants were not liable for service tax. Legal precedents were cited to establish that making a book entry does not amount to service provision, and technical know-how supply cannot be taxed under the category of "Consulting Engineering Service." en-us Mon, 30 Jul 2012 00:00:00 +0530 Wed, 15 May 2013 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220554 The Tribunal allowed the appeals, setting aside the orders demanding service tax from the appellants for transfer of technical know-how. It was held that as no service was provided, no consideration received, and the demand was for a period prior to the service tax levy, the appellants were not liable for service tax. Legal precedents were cited to establish that making a book entry does not amount to service provision, and technical know-how supply cannot be taxed under the category of "Consulting Engineering Service." Case-Laws Service Tax Mon, 30 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220554