https://www.taxtmi.com/caselaws?id=4013 The Tribunal allowed the appeal filed by M/s. Sundaram Textiles Ltd., holding that the demand of service tax on them and penalties imposed were unsustainable. The Tribunal clarified that the service provided by Japan Institute of Plant Maintenance (JIPM) was for the transfer of intellectual property rights, not falling under 'Management Consultancy' taxable during the material period. The Tribunal emphasized the correct interpretation of tax liability and ruled in favor of the appellant, granting consequential relief. en-us Fri, 18 Jan 2008 00:00:00 +0530 Thu, 27 Mar 2014 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4013 The Tribunal allowed the appeal filed by M/s. Sundaram Textiles Ltd., holding that the demand of service tax on them and penalties imposed were unsustainable. The Tribunal clarified that the service provided by Japan Institute of Plant Maintenance (JIPM) was for the transfer of intellectual property rights, not falling under 'Management Consultancy' taxable during the material period. The Tribunal emphasized the correct interpretation of tax liability and ruled in favor of the appellant, granting consequential relief. Case-Laws Service Tax Fri, 18 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4013