2008 (2) TMI 271

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..... scope of the taxable service of Intellectual Property Service, which was introduced after the period of dispute - prima facie not found valid reasons for the Revenue to justify the impugned demand - prima facie case is in favour of appellants - waiver of pre-deposit and stay of recovery in respect of the tax and penalty is granted
S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) .....

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..... 2. Learned counsel for the appellants has claimed prima facie case against the above demand by citing the following decisions :- (i) Turbo Energy Ltd. v. Commissioner of Central Excise, Chennai-III [2006 (3) S.T.R. 678 (1) = 2005 (187) E.L.T. 47 (Tri.-Chennai). (ii) Navinon Ltd. v. Commissioner of Central Excise, Mumbai [2006 (3) S.T.R. 397 (T) = 2004 (172) E.L.T. 400 (Tri-.Mumbai)]. (iii) M/s .....

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..... [2006 (3) S.T.R. 291 (T) = 2004 (170) E.L.T 466 (Tri.-Del.)]. (ix) Suraj Bhan Synthetics (P) Ltd. v. Commissioner of Central Excise, Hyderabad-II [2004 (170) E.L.T. 467 (Tri.-Bang.)]. (x) BST Ltd. v. Commissioner of Central Excise, Cochin [2006 (4) S.T.R. 40 (T) = 2006-TIOL-1305-CESTAT-BANG]. On the other hand, learned SDR submits that the agreement between the assessee and the supplier of tra .....

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..... cal know-how is not within the ambit of Consulting Engineer's Service. Transfer of trademarks, drawings etc., would, prima facie, come within the scope of the taxable service of Intellectual Property Service, which was introduced after the period of dispute. The revisional authority has not established that the said transaction is squarely covered by the definition of "Consulting Engineer's Servic .....

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..... effect from 16-12-2002. However, in the present case, it is yet to be made out by the Revenue that the subject transaction was accompanied by provision of technical assistance etc., to the assessee. We have also not found anything in the Tribunal's decision in Nokia case, which can be said to be in favour of the Revenue in the present case. The facts of Nokia case are altogether different. 4. Hav .....

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