2010 (4) TMI 667

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..... khs already is deposited during pendency of the investigation - application for waiver of pre-deposit of the balance amounts involved is allowed and recovery thereof stayed till the disposal of the appeal - ST/718/2009 - 261/2010 - Dated:- 5-4-2010 - S/Shri M.V. Ravindran, B.S.V. Murthy, JJ. REPRESENTED BY : Shri Jayashankar, Advocate, for the Appellant. Smt. Sudha Koka, SDR, for .....

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..... nder Intellectual Property Services does not stand dispute in law. He draws our attention to Section 65(55b) of the Finance Act, 1994. He also draws our attention to Section 65(55a) of the Act, as regards Intellectual Property Service . He submits that services under which Service tax has been demanded cannot be considered so, in view of the fact that the entire issue is nothing but Event Mana .....

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..... at just because of the appellant s name is used for conducting event of marketing of members of builders association, it could not amount to services under Intellectual Property Services . 6. As regards the other two services, i.e. Club or Association Services and Business Exhibition Services , we find that the issues are arguable. In view of the appellant s statement that they are eligible .....

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