https://www.taxtmi.com/caselaws?id=371483 The Tribunal set aside the Order-in-Appeal demanding service tax for a Technology Transfer Agreement, ruling that the appellants, as manufacturers, did not provide Scientific or Technical Consultancy services as per the Finance Act. The Tribunal found the Revenue's claim unsustainable, noting the appellants' lack of qualification as technocrats or scientific institutions. The appeal was allowed, overturning the demand for service tax and penalty upheld by the Original Authority and Commissioner (Appeals). en-us Wed, 31 Oct 2018 00:00:00 +0530 Wed, 05 Dec 2018 06:35:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371483 The Tribunal set aside the Order-in-Appeal demanding service tax for a Technology Transfer Agreement, ruling that the appellants, as manufacturers, did not provide Scientific or Technical Consultancy services as per the Finance Act. The Tribunal found the Revenue's claim unsustainable, noting the appellants' lack of qualification as technocrats or scientific institutions. The appeal was allowed, overturning the demand for service tax and penalty upheld by the Original Authority and Commissioner (Appeals). Case-Laws Service Tax Wed, 31 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371483