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2009 (4) TMI 140 - AT - Service TaxConsulting Engineer Service - The lower authorities have taken a stand that assessee did not produce any evidence to show that what was sold was technical know how. However, there is no indication to show whether the officers of the department conducted proper investigation to bring out the truth. – held that - The law gives sufficient powers to officers to conduct enquiries and investigations to bring out the truth and without making any efforts, on the basis of non production of documents, on the basis of assumptions and presumptions, a case cannot be made out against the appellants which is the case here. – Service not taxable – demand set aside.
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