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TMI Blog2014 (7) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... 12 there were some doubts on that day to ascertain whether permission to use the intellectual property every day for getting the output shall be treated as use or enjoyment of intellectual property service for taxability under Section 65(105)(zzr) of the Finance Act 1994 read with the provisions contained in (55a) and (55b) of the said Act. Accordingly appellant was asked to find out whether royal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 105)(zzr) of Finance Act 1994. It was also submitted that this is the view of ld. Adjudicating Authority in another proceeding of the Appellant. Attention was invited to page 60 where Show Cause Notice appears and submitted that allegation of transfer technology was made. But there was no case to tax the Appellant when there is one time transfer of such technology relying on the decision of the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 55a) are analysed a question crops up as to as to whether there was use of intellectual property every day to get the output in accordance with technicalities which was not subject matter of scrutiny in the citations made by ld. Counsel. In the citations, the decision proceeded on the consideration that there was one time transfer of technology. Probably neither side argued on the paint whether ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... involving transfer of technical knowhow for manufacture of automobile parts. The knowhow transferred was designs, engineering, data, manufacturing and process data, basic machinery and facility lay outs, testing and quality control data, production and testing equipment data including software, drawings, documents and materials relating to the products to be manufactured. So the knowhow by its ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e taxable event took place before 10-09-2004, the date when the activity became taxable. Service tax being on the service rendered the liability has to be determined with reference to the time when activity took place and not with reference to the time when payment is taking place. This is the principle decided Tribunal in the case of Mundipharma Pvt. Ltd vs. CCE-2009 (15) STR-713 with reference t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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