2008 (11) TMI 86

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..... tellectual Property Service’ which was introduced in 2004 - matter is required to be examined in the light of the Board’s Circular 249/1/2008-CX 4 dt. 27 October 2008 – matter is remanded back to the Commissioner to decide afresh - 347 of 2007 - ST/394/2008(PB) - Dated:- 21-11-2008 - Mr. M. Veeraiyan, Member (Technical) and Mr. P.K. Das, Member (Judicial) Shri A.K. Jain Shri Rakesh Jain, .....

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..... the use of Trade Mark, it will be covered under 'Management Consultancy Service' and such amount of Royalty is liable to service tax. It is seen that demand of tax was revised on the basis of Audi objection. The adjudicating authority confirmed the demand of tax and imposed penalty. 2. After hearing both sides and on perusal of the record, we find that the main contention of the learned Advoc .....

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