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TMI Blog2011 (9) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... o have been using their brand name - even if the appellant has discharged the service tax liability, after taking the registration under this category, the question of confirming the demand without putting the appellant on notice is incorrect and not within the provisions of the law - Decided in favor of the assessee - ST/531/2010 - A/1591/2011-WZB/AHD - Dated:- 6-9-2011 - S/Shri M.V. Ravindran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from the 25-4-04 to December 2004. Since the amounts have already been deposited, we allow the slay petition for waiver of pre-deposit of the balance amount. As the issue lies in a narrow compass, we take up the appeal for final disposal with consent of both sides. 3. Learned counsel brings to our notice that the show cause notice which has been issued to the appellant is for the period from J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal bringing that the appellants have already paid the service tax under the category of Intellectual Property Right Services and there cannot be any further confirmation of the demand under the said services as there was no allegation in show cause notice. Learned Commissioner (Appeals) while rejecting the appeal filed by the assessee has not considered the submissions and confirmed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectual Property Right Services . The adjudicating authority has also imposed penalties under Section 76, 77 78 of the Finance Act, 1994 along with the demand for the interest on the amount confirmed. In an appeal, the appellant took this point before the learned Commissioner (Appeals), i.e. as to the fact of discharge of service tax liability under Intellectual Property Right Services from 10- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed is liable to be set aside. There cannot be any confirmation of the demand for interest and penalties, as we have already held that appellants were not put to notice for the demand of the duty under Intellectual Property Right Services. In view of the foregoing reasons, we set aside the impugned order and allow the appeal filed by the assessee. Stay petition also stands disposed of. (D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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