https://www.taxtmi.com/caselaws?id=4609 Waiver of service tax demand, penalties and stay of recovery were granted on a prima facie showing based on earlier Tribunal decisions. The assessee's contention that the foreign licensor was not an engineering concern remained unrebutted at the interim stage, weakening the proposed levy on royalty for use of know-how. The suggested apportionment of payments between consulting engineering services and intellectual property right services was also treated as beyond the scope of the show cause notice, which had proposed tax only under consulting engineering services. en-us Thu, 10 Jan 2008 00:00:00 +0530 Wed, 16 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4609 Waiver of service tax demand, penalties and stay of recovery were granted on a prima facie showing based on earlier Tribunal decisions. The assessee's contention that the foreign licensor was not an engineering concern remained unrebutted at the interim stage, weakening the proposed levy on royalty for use of know-how. The suggested apportionment of payments between consulting engineering services and intellectual property right services was also treated as beyond the scope of the show cause notice, which had proposed tax only under consulting engineering services. Case-Laws Service Tax Thu, 10 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4609