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2015 (7) TMI 757 - CESTAT AHMEDABAD

2015 (7) TMI 757 - CESTAT AHMEDABAD - TMI - Demand of service tax - Consulting Engineering services - Payment made for technical know how service - Held that:- customer had certified that the payment was made for the purpose of technical know-how. The Revenue has not disputed the authenticity of the certificate at any point of time. No enquiry was conducted by the Department in respect of this certificate. Hence, there is no reason to dis-believe this certificate. The Tribunal in the case of Ind .....

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f assessee. - Appeal No. ST/50/2007-DB - Dated:- 15-6-2015 - P K Das, Member (J) And P M Saleem, Member (T),JJ. For the Appellant : Shri Dhaval Shah, Adv. For the Respondent : Shri Jitendra Nair, AR ORDER Per: P K Das: 1. Heard both the sides and perused the records. 2. The issue relates to the demand of Service Tax of ₹ 77,150.00 along with interest and penalty for the period 1998-99 under the category of "Consulting Engineering services". By Order No.A/585/WZB/05/CI(CSTB), dt. .....

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