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2014 (10) TMI 343 - AT - Service TaxClassification of service - Intellectual property service or Consulting Engineer’s Service - Royalties paid to appellants - Held that:- From a perusal of the agreement, it is seen that the technical know-how supplied by the appellant consisted of the patents, secret information, licence fee for use of trade mark and so on. These fall under the category of Intellectual Property Rights which came under the tax net only in 2004. The period in dispute is 1999-2002 which is well before the levy of service tax on Intellectual Property Rights. Therefore, the appellant is right in contending that the demands are not sustainable in law as the services provided do not come under the category of ‘Consulting Engineer’s Service’ - Stay granted.
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