2008 (9) TMI 322

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..... penalty during the pendency of the appeal is accepted - ST/331/2008 - 990/2008 - Dated:- 24-9-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) S/Shri G. Shivadass, Advocate G. Venkatesh, Consultant, for the Appellant. Mrs. Sudha Koka, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)].- The assessee has already deposited the Service Tax o .....

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..... ngs of the Commissioner and submits that passing on Technical Know-how is covered to "Intellectual Property Right". He refers to Section 65(55aA) of the Finance Act, 1994 as amended from time to time and to the definition of "Intellectual Property Rights" to mean any right to intangible property, namely, trade marks, designs, patents or any other similar intangible property, under any law for the .....

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..... w-how by a 'consulting engineering' has been considered to come within the ambit of "Intellectual Property Services". In this case also they have held that penalty is not leviable, as during the time, there was a reasonable cause and plea with regard to its non-includability under "Intellectual Property". The learned DR again relies on the ruling of M/s. Hero Cycles Ltd. v. CCE, Ludhiana - .....

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