2008 (1) TMI 66

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..... gineer - held that such transfer of technical know-how and royalty payment will not be leviable to service tax under the category of consulting engineers - said activities were covered under the service of transfer of intellectual property rights w.e.f. 10-9-2004 and the appellants are paying tax on the same w.e.f. the said date
Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) .....

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..... d have accordingly raised and confirmed service tax against the respondents. 3. Commissioner (Appeals) while setting aside such confirmation has observed as under: "17. It is no disputed that M/s. T.T., Germany were the owners of the patents, inventions, process and date relating to manufacture of various products, components, accessories and spares thereof. The agreements between the parties w .....

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..... payments for the use of technology or know-how cannot be equated with any services. In the case of Essel Propack Ltd. - 2006 (1) S.T.R. 150 (Tri. - Mumbai), it was held that royalty payment for use of technology and know-how cannot be equated with any service to be provided by foreign company to Indian company. The Hon'ble Tribunal in the case of BST Limited v. CCE, Cochin reported in 2006 (4) S. .....

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..... efinition of 'intellectual property services' given under clause (55b) of Section 65 is very specific and covers within its ambit, the sale of 'intellectual property right' or transfer for some period or just giving right to the other person for the use or enjoyment of any 'intellectual property right'. Further, the German company was the manufacturer of the machinery and were in possession of tec .....

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..... seen that the said activities were covered under the service of transfer of intellectual property rights w.e.f. 10-9-2004 and the appellants are paying service tax on the same with effect from the said date. Tribunal in the case of BCCI v. CST, Mumbai [2007 (7) S.T.R. 384 (Tri - Mumbai)] has observed that when a new entry is introduced covering a particular activity without amending the earlier en .....

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