https://www.taxtmi.com/caselaws?id=162501 In a service tax dispute concerning transfer of technical know-how, the transaction was treated at the prima facie stage as an exchange of know-how for consideration rather than consultancy engineering services. Relying on the cited precedent on know-how transfer, the demand was considered not sustainable on an interim basis, and the balance of convenience justified protection pending appeal. Complete waiver of pre-deposit was therefore granted, and recovery of the dues was stayed until disposal of the appeal. en-us Wed, 21 Jun 2006 00:00:00 +0530 Fri, 28 Feb 2014 14:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162501 In a service tax dispute concerning transfer of technical know-how, the transaction was treated at the prima facie stage as an exchange of know-how for consideration rather than consultancy engineering services. Relying on the cited precedent on know-how transfer, the demand was considered not sustainable on an interim basis, and the balance of convenience justified protection pending appeal. Complete waiver of pre-deposit was therefore granted, and recovery of the dues was stayed until disposal of the appeal. Case-Laws Service Tax Wed, 21 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162501