2008 (5) TMI 185

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..... ce agreement is in respect of the transfer of Intellectual Property Right prima facie, hence the applicant had a strong case for waiver of pre-deposit of amount of Service tax and penalties - 166-167/2008 - ST/172-173/2008-(PB) - Dated:- 8-5-2008 - S/Shri S.S. Kang, Vice-President and M. Veeraiyan, Member (T) Shri Rajesh Chibber, Advocate, for the Appellant. Shri R. K. Verma, DR, for t .....

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..... now how for the manufactured items in question. The applicant filed appeal against the earlier decision which is pending before the Tribunal as Appeal No. ST/138-39/06. In the present case, the amount of Service tax has been quantified by treating the applicant as recipient of consulting engineering service. The contention is that as per the terms of agreement it is for transfer of Intellectual Pr .....

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