https://www.taxtmi.com/caselaws?id=2441 The Tribunal rejected the revenue's appeal regarding the payment of technical know-how fee to a French Company during 2002-03, stating that the service tax on "scientific or technical consultancy" services was prospective. As the service was provided before the tax introduction, it was deemed not taxable under the specific category. The decision emphasized the timing of the service provided, which preceded the imposition of the tax on such services, leading to the rejection of the appeal. en-us Wed, 16 May 2007 00:00:00 +0530 Wed, 16 Apr 2008 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2441 The Tribunal rejected the revenue's appeal regarding the payment of technical know-how fee to a French Company during 2002-03, stating that the service tax on "scientific or technical consultancy" services was prospective. As the service was provided before the tax introduction, it was deemed not taxable under the specific category. The decision emphasized the timing of the service provided, which preceded the imposition of the tax on such services, leading to the rejection of the appeal. Case-Laws Service Tax Wed, 16 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2441