2014 (7) TMI 74

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..... icate of the Chartered Accountants dated 23.01.2014 placed before us, apparently we find that the Applicant had discharged the service tax involved in the present case, under the category, ‘Scientific and Consultancy Services’, for which the show cause notice was issued to them under the category, ‘Intellectual Property Services’, as is evident from the Annexure to the said show cause notice - Mat .....

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..... . He drew our attention to the Annexure to the said Certificate, wherein, the detail of payment of service tax discharged by their Head Office, in relation to the foreign vendors, namely, M/s. Axens and Technip, respectively, is clearly mentioned and could be correlated with the Annexure to the Show Cause Notice. The ld. Representative also submits that the entire amount of service tax had been pa .....

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..... provider during the period, April, 2006 to March, 2007, under Section 66A of the Finance Act, 1994. The Appellant, though claimed before the Adjudicating Authority and also before the ld. Commissioner (Appeals) that the service tax demanded against them under the Head, Intellectual Property Service , had already been discharged under the Head, Scientific and Consultancy Services , but could not .....

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