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2009 (7) TMI 258

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..... ees in connection with the above transactions and service charges. Service tax would be payable in the event, agreements result in rendering of any advice or consultancy or scientific or technical assistance. - Transfer of brand name, transfer of patent right, prima facie would not fall within these predicates. Petitioners, therefore, have made out a prima facie case. Petitioners also had filed th .....

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..... a, JJ. S/Shri Vipin Kumar Jain with Vishal Agarwal and P.K. Shetty, Advocates, for the Petitioner. S/Shri V. H. Kantharia and J.B. Mishra, Advocates, for the Respondent. [Order]. - P.C. Rule : Heard forthwith. 2. The Tribunal in the impugned order directed to pre-deposit a sum of Rs. 2 crores plus service tax within 8 weeks of its order dated 20-4-2009 [2009 (16) S.T.R. 279 (Tri. .....

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..... and service charges. Service tax would be payable in the event, agreements result in rendering of any advice or consultancy or scientific or technical assistance. In other words, transfer of brand name, transfer of patent right, prima facie would [not] fall within [these] predicates. Petitioners, therefore, have made out a prima facie case. Petitioners also had filed their balance sheet which show .....

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..... nk to the respondent. If such bank guarantee is furnished within time as directed, order of pre-deposit stands modified and consequently, if the appeal has been dismissed, that order is set aside and the appeal will stand restored to the file. 5. The Tribunal thereafter, to hear and dispose off the appeal on merits. Rule made absolute accordingly. No order as to costs. IN THE HIGH COURT OF .....

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