2013 (1) TMI 658

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.... The appellants are in appeal against the impugned order for demand of service tax under the category of "Consulting Engineering Service". 2. The facts of the case are that the appellants entered into an agreement with M/s.Futura Polymers Ltd., a 100% EOU Division for transfer of technical know-how. As per the agreement, the appellants agreed to transfer technical know-how in future and M/s.Futu....

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....refore, a show-cause notice was issued and adjudication took place, demand of service tax along with penalties has been confirmed against the appellants. Aggrieved from the said order, the appellants are before us. 3. The learned counsel for the appellants appeared and submitted that in this case neither service has been provided by them nor any consideration for providing the service have been r....

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.... the demand of tax for an earlier period prior to levy of service tax is not sustainable. Merely making entry in the books of accounts does not render that the appellants have provided any service. It has been held by the Hon'ble apex court in the case of Association of Leasing & Financial Service Companies Vs Union of India reported on 2010 (20) S.T.R. 417 (S C.) that when no service has been ren....