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TMI Blog2008 (3) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... ow can not considered to fall under category of consulting engineer – impugned services were brought under tax net only w.e.f. 10-9-2004 under the head intellectual property service - prima facie case in applicant’s favour and accordingly entitled to waiver of pre-deposit - ST/741/2007 - ST/98/2008(PB), - Dated:- 13-3-2008 - Justice S.N. Jha, President and Shri M. Veeraiyan, Member (T) S/S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entary license agreement on 10-9-2001 permitting increase of the capacity from 160 million kgs. to 210 million kgs. per annum on payment of one time fees amounting to US$ 4 million. The Commissioner held them as rendering the services under the category of consulting engineer and confirmed demand of duty amounting to Rs. 33,93,475/- besides imposition of penalties under various Sections of the Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of service tax and imposition of penalty on them as consulting engineer. He draws our attention to the amendment to service tax law w.e.f. 10-9-2004 by which the intellectual property service has also been brought into service tax net. He submits that from the said date an agreement of this type will be covered by service tax under the head intellectual property service and as a corollary, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te that the applicant is a patent holder and already has given certain rights to M/s. GAIL. This is an additional agreement to expand the production capacity. We are of the prima facie opinion that the relationship between M/s. GAIL and the applicant may not fall under the category of consulting engineer and client and the same is a relationship between a licensor and licensee. Therefore, we hol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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