https://www.taxtmi.com/article/detailed?id=2042 Mere accounting entries do not constitute provision of a taxable service. Where an agreement envisaged future transfer of technical know-how but no advice was rendered and no consideration was received, no service-tax liability arises for the period prior to 16/6/2005. Notification No.19/2008 is not retrospective to treat book entries as receipt of consideration, and the supply of technical know-how in the facts was not taxable as "Consulting Engineering Service." en-us Tue, 26 Feb 2013 11:49:15 +0530 Tue, 26 Feb 2013 11:50:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=2042 Mere accounting entries do not constitute provision of a taxable service. Where an agreement envisaged future transfer of technical know-how but no advice was rendered and no consideration was received, no service-tax liability arises for the period prior to 16/6/2005. Notification No.19/2008 is not retrospective to treat book entries as receipt of consideration, and the supply of technical know-how in the facts was not taxable as "Consulting Engineering Service." Articles Service Tax Tue, 26 Feb 2013 11:49:15 +0530 https://www.taxtmi.com/article/detailed?id=2042