https://www.taxtmi.com/caselaws?id=31839 The Tribunal set aside the tax demand and penalties imposed on the appellants for a technical know-how agreement, remanding the case back to the adjudicating authority for a fresh decision. The main issue revolved around the classification of services as 'Consulting Engineers' or 'Intellectual property service', with the Tribunal emphasizing the need for a detailed examination of the nature of service before making a determination. All appeals were allowed by way of remand, stressing the importance of providing a proper opportunity of hearing to the appellants in such matters. en-us Thu, 20 Nov 2008 00:00:00 +0530 Tue, 21 Apr 2009 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31839 The Tribunal set aside the tax demand and penalties imposed on the appellants for a technical know-how agreement, remanding the case back to the adjudicating authority for a fresh decision. The main issue revolved around the classification of services as 'Consulting Engineers' or 'Intellectual property service', with the Tribunal emphasizing the need for a detailed examination of the nature of service before making a determination. All appeals were allowed by way of remand, stressing the importance of providing a proper opportunity of hearing to the appellants in such matters. Case-Laws Service Tax Thu, 20 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31839