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TMI Blog2010 (2) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... of rubber products during the period 1-4-2002 to 30-9-2004 and paid royalty to the supplier of technical know-how under an agreement. The demand is raised on the ground that the services received fall under the category of ‘Scientific and Technical Consultancy Service’ and service tax was payable in terms of Rule 2( (d) (iv) of the Service Tax Rules, 1994. Held that-in the light of the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal Assistant Commissioner. The facts of the case are that the appellants received technical know-how from a foreign company based in Japan for the production of rubber products during the period 1-4-2002 to 30-9-2004 and paid royalty to the supplier of technical know-how under an agreement. The demand is raised on the ground that the services received fall under the category of 'Scientific and T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the category 'Scientific and Technical Consultancy,' the impugned demand is not sustainable. The authorities themselves recognize the service received as aptly classifiable under 'Intellectual Property Rights' and registered them as provider of 'Intellectual Property Rights' service w.e.f. 10-9-2004. 3. Learned Counsel submits that as a recipient of service from a person based abroad, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le. 4. Learned SDR reiterates the arguments contained in the impugned order. 5. I have carefully perused the case records and the rival submissions. In this case, the appellant had received technical know-how from a Japanese company which had no office in India Technical know-how received was utilized for manufacture of rubber products and the assessee paid consideration towards the technical kn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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