2011 (1) TMI 735 - AT - Service Tax

Demand - Intellectual property service - the nature of the services has not changed and the said fact is in the knowledge of the Revenue when the earlier show cause notice was issued on 11-4-05 we at this prima facie stage are of the view that the demand is barred by limitation having been raised by invoking the extended period - Decided in favor of the assessee

Summary

The Appellate Tribunal CESTAT, New Delhi confirmed service tax of Rs. 12,55,493 against the appellants for providing intellectual property service. Earlier, a show cause notice was issued treating the services as franchise services, but proceedings were dropped. A second notice for the same services was issued later, which was deemed barred by limitation. The stay application was allowed unconditionally.