https://www.taxtmi.com/caselaws?id=30561 Service tax on royalty payments for trademarks, drawings, wooden models and aluminium moulds supplied by a foreign company was treated by the department as Consulting Engineer's Service. The Tribunal noted that transfer of technical know-how and similar intellectual property was prima facie outside that taxable category, and that Intellectual Property Service was introduced only after the relevant period. As the revenue did not show that the transaction squarely fell within Consulting Engineer's Service or that technical assistance was actually provided to attract the exemption notification, the appellants made out a prima facie case for interim relief and were granted waiver of pre-deposit and stay of recovery. en-us Fri, 22 Feb 2008 00:00:00 +0530 Wed, 03 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30561 Service tax on royalty payments for trademarks, drawings, wooden models and aluminium moulds supplied by a foreign company was treated by the department as Consulting Engineer's Service. The Tribunal noted that transfer of technical know-how and similar intellectual property was prima facie outside that taxable category, and that Intellectual Property Service was introduced only after the relevant period. As the revenue did not show that the transaction squarely fell within Consulting Engineer's Service or that technical assistance was actually provided to attract the exemption notification, the appellants made out a prima facie case for interim relief and were granted waiver of pre-deposit and stay of recovery. Case-Laws Service Tax Fri, 22 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30561