2011 (2) TMI 550

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..... eceived by them for the period from 10.09.04 to 31.03.05 - Decided in favour of the assessee - ST/252/09 - S/33/11/CSTB/C-I - Dated:- 7-2-2011 - Mr. P G Chacko, Mr. Sahab Singh, JJ. For Appellant : Shri Mayur Shroff, Adv For Respondent :Shri N A Sayyad, SDR Per: P G Chacko: This application seeks waiver and stay. The lower authorities have demanded service tax of Rs.15,57,692/- f .....

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..... nder the head Scientific and Technical Consultancy Services . Secondly, a part of the demand is on Royalty' received by the appellant as consideration for intellectual Property transferred for the period prior to 10.09.04 during which period this service was not taxable. Thirdly, the authorities below appeared to have invoked the provisions of the Provisional Collection of Taxes Act, 1931 regard .....

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