2008 (5) TMI 122 - AT - Service Tax

Case of the Revenue is that the appellant is recipient of scientific and technical consultancy service which is a taxable service , and it is liable to pay service tax - According to the appellant, the service in question comes under only Intellectual Property Service which is a taxable service only from 10-9-2004 - question whether recipient of the specified services was liable to service tax prior to 1-1-05 has been referred to Larger Bench prayer for waiver deserves to be allowed

Summary

The Appellate Tribunal CESTAT NEW DELHI ordered the appellant to pre-deposit Rs. 1,53,000/- as service tax and penalties. The case involved disputed service tax liability for scientific and technical consultancy services. The appellant argued the service fell under 'Intellectual Property Service' taxable from 10-9-2004. The Tribunal allowed waiver of pre-deposit due to the disputed period and reference to a Larger Bench. The matter will proceed for hearing.