https://www.taxtmi.com/caselaws?id=366296 The Tribunal ruled in favor of the appellant, finding no service element in the case regarding consideration received for developing tools used within their factory premises. The amount was deemed to be utilized for internal purposes, leading to the conclusion that service tax was not applicable. Consequently, the Tribunal set aside the Order-in-Appeal, allowing the appellant's appeal. en-us Thu, 19 Jul 2018 00:00:00 +0530 Sat, 01 Sep 2018 06:46:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366296 The Tribunal ruled in favor of the appellant, finding no service element in the case regarding consideration received for developing tools used within their factory premises. The amount was deemed to be utilized for internal purposes, leading to the conclusion that service tax was not applicable. Consequently, the Tribunal set aside the Order-in-Appeal, allowing the appellant's appeal. Case-Laws Service Tax Thu, 19 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366296