2008 (5) TMI 154

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..... ning the records and hearing both sides, I note that the challenge in this appeal is against a demand of service tax in the category of "Consulting Engineer's Service" for a period prior to 10-9-2004 (the date on which intellectual property became a taxable service under the Finance Act, 1994). The impugned demand is on the consideration paid by the appellants to a German company for transfer of t .....

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..... of the Finance Act. The lower authority has also relied on the above decision of the Tribunal, after pointing out that the Tribunal's decision to the contra have been appealed against. The learned SDR has not claimed that operation of any of the decisions appealed against has been stayed by the Appellate Court. 2. In the result, the appellants have succeeded in making out a prima faciecase. There .....

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