https://www.taxtmi.com/caselaws?id=239379 The tribunal ruled in favor of the appellants in a case involving demands for service tax on business auxiliary services, utilization of CENVAT credit without registration, service tax liability on technical inspection and certification services, and import of intellectual property services. The tribunal found that the demands related to import of intellectual property services and CENVAT credit were not sustainable, upheld the appellants' position on CENVAT credit utilization, and noted a lack of basis for the demand on technical inspection and certification services. Consequently, the tribunal granted a waiver of pre-deposit and stayed the recovery of the balance dues pending appeal. en-us Mon, 01 Jul 2013 00:00:00 +0530 Tue, 12 Nov 2013 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239379 The tribunal ruled in favor of the appellants in a case involving demands for service tax on business auxiliary services, utilization of CENVAT credit without registration, service tax liability on technical inspection and certification services, and import of intellectual property services. The tribunal found that the demands related to import of intellectual property services and CENVAT credit were not sustainable, upheld the appellants' position on CENVAT credit utilization, and noted a lack of basis for the demand on technical inspection and certification services. Consequently, the tribunal granted a waiver of pre-deposit and stayed the recovery of the balance dues pending appeal. Case-Laws Service Tax Mon, 01 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239379