https://www.taxtmi.com/caselaws?id=171393 The Tribunal ruled in favor of the appellant in an appeal against the rejection of their appeal by the Commissioner (Appeals). The Tribunal found that the agreement between Indian and Swedish entities involved a permanent transfer of technical drawings, falling outside the scope of Service Tax liability under Section 65(55b) of the Finance Act, 1994. Consequently, the Tribunal granted a waiver of pre-deposit and stayed further proceedings related to the adjudicated liability pending the appeal's disposal. en-us Tue, 09 Dec 2014 00:00:00 +0530 Mon, 06 Jul 2015 11:53:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171393 The Tribunal ruled in favor of the appellant in an appeal against the rejection of their appeal by the Commissioner (Appeals). The Tribunal found that the agreement between Indian and Swedish entities involved a permanent transfer of technical drawings, falling outside the scope of Service Tax liability under Section 65(55b) of the Finance Act, 1994. Consequently, the Tribunal granted a waiver of pre-deposit and stayed further proceedings related to the adjudicated liability pending the appeal's disposal. Case-Laws Service Tax Tue, 09 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171393