2014 (1) TMI 409

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..... y the appellant for the manufacture of pan masala, gutka etc - transfer of intellectual property right comes under the purview of the service tax with effect from September 2004. As per the definition of ‘intellectual property right' provided under Section 65(55a), "intellectual property right" means any right to intangible property, namely, trade marks, designs, patents or any other similar intan .....

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..... 4,17,003/- is confirmed along with interest and penalties are also imposed. The demand is confirmed on the ground that the appellant had provided scientific or technical consultancy service. 3. The contention of the appellant is that the appellant is the owner of brand name Manikchand for pan masala, gutka etc. and also in respect of formulae for the manufacturer of pan masala, gutka etc. The .....

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..... Act. For ready reference, the provisions are reproduced below:- Scientific or technical consultancy" means any advice, consultancy or scientific or technical assistance, rendered in any manner, either directly or indirectly, by a scientist or a technocrat, or any science or technology institution or organization, to any person, in one or more disciplines of science or technology. The appe .....

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