9911796707
TMI Blog2014 (10) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... secret information, licence fee for use of trade mark and so on. These fall under the category of Intellectual Property Rights which came under the tax net only in 2004. The period in dispute is 1999-2002 which is well before the levy of service tax on Intellectual Property Rights. Therefore, the appellant is right in contending that the demands are not sustainable in law as the services provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... products and accessories. The technical know-how included patents, secret information relating to processes, permission to use trademark, etc. The department was of the view that the said activity was liable to Service Tax under Consulting Engineer s Service and accordingly issued a show cause notice dated 4-11-2003 demanding service tax on the royalties paid to the appellants during the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 2004 (172) E.L.T. 400 = 2006 (3) S.T.R. 397 (Tribunal); Yamaha Motors (India) Pvt. Ltd. v. Commissioner of Central Excise - 2005-TIOL-598-CESTAT-DEL = 2006 (3) S.T.R. 665 (Tri.-Del.) = 2005 (186) E.L.T. 161 (Tribunal) and Samsung India Electronics Ltd. v. Commissioner of Central Excise - 2005-TIOL-620-CESTAT-DEL. = 2006 (1) S.T.R. 217 (Tri.-Del.). Therefore, the demand is not sustainable in law. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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