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TMI Blog2018 (6) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... ctual property service’ - The question of a reverse levy of tax on the recipient of the service under section 66A of the Finance Act, 1994 would arise only if the service itself is taxable and, in the absence of any reason to subject the said royalty to tax, the demand under section 66A would not survive. Appeal disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... facilities and privileges of membership are not restricted to appellant or its employees but also to the families which, therefore, does not meet the description of 'input service'. Learned Counsel does not press this point and there is no reason to differ with the findings in the impugned order on this score. 5. On the issue of registration as pre-requisite for availment of credit, we are inclined to go along with the decision of the Tribunal in Commissioner of Customs and Central Excise v. DNH Spinners [2009 (16) STR 418 (Tri.Ahm)] to the effect that- '3. The Revenue in their grounds has raised only technical grounds that the documents were not in the name of the assessee's factory situated at Silvassa but the same were issued in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed and with the appellant having secured registration within a few months of shifting their operations to the new premises, the gap between the receipt of the service and the registration is not of such significance as to disallow availment. Accordingly, the demand pertaining to availment without registration is set aside. 8. Learned Counsel relies upon the decision of the Tribunal in Thermax Instrumentation Ltd v. Commissioner of Central Excise, Pune-I [2016 (42) STR 19 (Tri-Mumbai)] that the amounts received as mobilization deposit did not relate to any service and that the tax liability was discharged subsequently as and when the bills in which the advance amounts were adjusted had been raised. Learned Authorised Representative re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f tax and interest in the impugned order will not sustain. 11. According to Learned Counsel, an attempt has been made in the impugned order to fasten the tax liability on certain fees paid to the parent entity in USA under section 66A of Finance Act, 1994 as 'consulting engineers service'. According to her, the service, if taxable, should be for provision of 'intellectual property service' as these are royalties pertaining to the sale of the final product. Reliance was placed on the decision of the Tribunal in Catapro Technologies v. Commissioner of Central Excise, Nashik [2017 (48) STR 94 (Tri.- Mumbai)]which held that '5. It is apparent from the definition of the taxable service that the liability will arise in relation to intellectual ..... X X X X Extracts X X X X X X X X Extracts X X X X
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