https://www.taxtmi.com/caselaws?id=191600 The court held that the transfer of technical know-how from a Swiss parent company to the petitioner did not attract service tax as it did not fall under the category of "Intellectual Property Service." The court also found that the Tribunal erred in not granting a full waiver of the pre-deposit requirement imposed on the petitioner. The order directing the pre-deposit was set aside, and the Tribunal was instructed to hear the appeal on its merits without being influenced by the previous observations. The writ petition was disposed of accordingly. en-us Thu, 09 Apr 2015 00:00:00 +0530 Sat, 08 Apr 2017 09:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191600 The court held that the transfer of technical know-how from a Swiss parent company to the petitioner did not attract service tax as it did not fall under the category of "Intellectual Property Service." The court also found that the Tribunal erred in not granting a full waiver of the pre-deposit requirement imposed on the petitioner. The order directing the pre-deposit was set aside, and the Tribunal was instructed to hear the appeal on its merits without being influenced by the previous observations. The writ petition was disposed of accordingly. Case-Laws Service Tax Thu, 09 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191600