https://www.taxtmi.com/caselaws?id=1407 The Appellate Tribunal CESTAT, New Delhi allowed the appeal, granting refund of service tax paid during the investigation of liability for purchasing technical know-how. The Tribunal determined that the agreement was for Consulting Engineering Service, making it subject to service tax. However, upon analyzing the agreement, it was found that the transaction involved an exclusive license for manufacturing CNC Internal Grinding Machines, not consultancy services. Therefore, the appellant was deemed eligible for a refund as no service tax was applicable based on the agreement's nature. en-us Mon, 05 Feb 2007 00:00:00 +0530 Thu, 05 Feb 2009 20:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1407 The Appellate Tribunal CESTAT, New Delhi allowed the appeal, granting refund of service tax paid during the investigation of liability for purchasing technical know-how. The Tribunal determined that the agreement was for Consulting Engineering Service, making it subject to service tax. However, upon analyzing the agreement, it was found that the transaction involved an exclusive license for manufacturing CNC Internal Grinding Machines, not consultancy services. Therefore, the appellant was deemed eligible for a refund as no service tax was applicable based on the agreement's nature. Case-Laws Service Tax Mon, 05 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1407