https://www.taxtmi.com/caselaws?id=359276 The Tribunal allowed the appeal, setting aside the demand with interest and penalties. It held that the services received did not fall under "Consulting Engineering Service," as they involved the transfer of technical know-how. The Tribunal also found that Section 66A was not applicable post-18.04.2006. The demand for the period 19.04.2006 to 31.03.2007 was barred by limitation, considering the appellant's belief in non-taxability supported by circulars. The appellant's revenue-neutral position for Cenvat credit was accepted, leading to the appeal's success. Penalties under Sections 77 and 78 were deemed inapplicable due to the absence of intent to evade tax. en-us Thu, 19 Apr 2018 00:00:00 +0530 Wed, 02 May 2018 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359276 The Tribunal allowed the appeal, setting aside the demand with interest and penalties. It held that the services received did not fall under "Consulting Engineering Service," as they involved the transfer of technical know-how. The Tribunal also found that Section 66A was not applicable post-18.04.2006. The demand for the period 19.04.2006 to 31.03.2007 was barred by limitation, considering the appellant's belief in non-taxability supported by circulars. The appellant's revenue-neutral position for Cenvat credit was accepted, leading to the appeal's success. Penalties under Sections 77 and 78 were deemed inapplicable due to the absence of intent to evade tax. Case-Laws Service Tax Thu, 19 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359276