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TMI Blog2016 (10) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... rized Representative (DR) for the Respondent ORDER Per. V. Padmanabhan The present appeal is directed against the order of the Commissioner (Appeals) dated 19th of April 2010 in which he upheld the service tax demand to the extent of Rs. 6,37,339/- alongwith interest and penalties. The appellant company has Research and Development Centre in Faridabad in which they develop a process for prepari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in Section 65 (55b) of the Finance Act, 1994 w.e.f. 10/9/04. The present dispute is whether this service can be subjected to service tax under the definition of consulting engineer services prior to 10/9/04, as has been done by the Revenue in the impugned order. 2. Heard Shri S. Thirumalai, learned Advocate for the appellant as well as Shri Sanjay Jain, learned DR for the Revenue. 3. The learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istance and supervision for manufacture of the product is being given to SCIL by the appellant. This service is squarely covered by the definition of consulting engineer prior to 10/9/04. 5. We have carefully considered the rival submissions. It is not in dispute that the service rendered by the appellant is covered by intellectual property services w.e.f. the date of its introduction i.e. 10/9/0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d using the technical knowhow transferred by the appellant. The consulting engineer service will cover any advice, consultancy or technical assistance when rendered. Revenue seeks to demand service tax under this service presumably on account of the fact that as per the agreement the appellant is required to render assistance by hand holding SCIL in the initial three trial batches of the product. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the patents, 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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