https://www.taxtmi.com/caselaws?id=261796 The Tribunal allowed the appeal, setting aside the demand for Service Tax for Consulting Engineering services during 1998-99. The decision was based on the lack of evidence supporting the demand, as the payment was confirmed to be for technical know-how and not Consulting Engineering services, as indicated by a certificate provided by a third party. The Tribunal emphasized the need for concrete evidence and rejected assumptions in such cases, ultimately ruling in favor of the Appellant. en-us Mon, 15 Jun 2015 00:00:00 +0530 Wed, 22 Jul 2015 06:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261796 The Tribunal allowed the appeal, setting aside the demand for Service Tax for Consulting Engineering services during 1998-99. The decision was based on the lack of evidence supporting the demand, as the payment was confirmed to be for technical know-how and not Consulting Engineering services, as indicated by a certificate provided by a third party. The Tribunal emphasized the need for concrete evidence and rejected assumptions in such cases, ultimately ruling in favor of the Appellant. Case-Laws Service Tax Mon, 15 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261796