https://www.taxtmi.com/caselaws?id=389095 The Tribunal ruled in favor of the appellants, holding that no service tax liability existed for Management Consultancy Services received before 18.4.2006. Consequently, the appellants were only liable for service tax of Rs. 48,76,268/- for April 2006 to March 2007, which was already paid, eliminating any penalty. The Tribunal also found that technical knowhow was not taxable under Consulting Engineering Services or Intellectual Property Services, allowing appeal No. ST/500/2009 and rejecting the Department's appeals Nos. ST/442-443/2009. The plea for a penalty under Section 78 was dismissed, and the cross objections were disposed of accordingly. en-us Wed, 27 Nov 2019 00:00:00 +0530 Thu, 07 Nov 2024 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389095 The Tribunal ruled in favor of the appellants, holding that no service tax liability existed for Management Consultancy Services received before 18.4.2006. Consequently, the appellants were only liable for service tax of Rs. 48,76,268/- for April 2006 to March 2007, which was already paid, eliminating any penalty. The Tribunal also found that technical knowhow was not taxable under Consulting Engineering Services or Intellectual Property Services, allowing appeal No. ST/500/2009 and rejecting the Department's appeals Nos. ST/442-443/2009. The plea for a penalty under Section 78 was dismissed, and the cross objections were disposed of accordingly. Case-Laws Service Tax Wed, 27 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389095