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2012 (9) TMI 528 - CESTAT, AHMEDABADIntellectual property rights - service tax liability - Stay for waiver of pre-deposit, interest thereof and penalties u/s 76 and 78 - Held that:- Perusing the agreement entered between the appellant and service recipient it provides for requirement of appellant's permission for transfer of technical knowhow by the licencee to any other person who wish to manufacture same product by using the process developed by the appellant herein. This itself would indicate that there is no permanent transfer of intellectual property right to the licencee in the agreement. Be that as it may, the appellant has not made out a prima facie case for complete waiver of pre-deposit of the amounts involved & is directed to deposit an amount of Rs.4 lakhs (Rupees Four Lakhs only) within a period of eight weeks from date of order.
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