https://www.taxtmi.com/caselaws?id=250146 Imported drawings and designs, already declared for customs purposes and subjected to duty on the full consideration, were treated as an earlier assessed transaction rather than taxable design services. Payment of R&D cess also supported the view that the arrangement was treated as transfer of technical know-how, while the record showed disclosure to the authorities and no material suppression. On that basis, the demand appeared largely time-barred and the assessee established a strong prima facie case for interim protection. Unconditional waiver of pre-deposit was granted and recovery of the adjudged dues was stayed pending appeal. en-us Tue, 08 Jul 2014 00:00:00 +0530 Sat, 17 Jan 2015 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250146 Imported drawings and designs, already declared for customs purposes and subjected to duty on the full consideration, were treated as an earlier assessed transaction rather than taxable design services. Payment of R&D cess also supported the view that the arrangement was treated as transfer of technical know-how, while the record showed disclosure to the authorities and no material suppression. On that basis, the demand appeared largely time-barred and the assessee established a strong prima facie case for interim protection. Unconditional waiver of pre-deposit was granted and recovery of the adjudged dues was stayed pending appeal. Case-Laws Service Tax Tue, 08 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250146