Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2020 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (9) TMI 790 - CESTAT KOLKATAClassification of services - service classified in more than one category of taxable service - clients were granted the right to sell the goods using the trade mark 'LUX' owned by the appellant in return of the consideration mentioned in the said agreement - SCN was issued proposing demand of service tax under the category of "Management Consultancy Services" for the period 01.04.2002 to 09.09.2004 and under the category of "Intellectual Property Services" for the subsequent period 10.09.2004 to 15.02.2005. HELD THAT:- The issue stands settled in favour of the appellant assessee by series of decisions rendered by the various coordinate Benches of this Tribunal wherein it has been held that the intellectual property service which is made the subject matter of service tax levy is transferred prior to the date of introduction of taxable entry under the head "Intellectual Property Services" w.e.f. 10.09.2004, no service tax is leviable - the service tax cannot be demanded from the appellant in the present case when the subject service was rendered prior to the introduction of taxable entry under the head "Intellectual Property Service" i.e. 10.9.2004. With regard to other issue as contended by the Ld. DR that the agreement was modified on 15.02.2005 retrospectively from 10.09.2004 to reduce the value of taxable service, we are of the view that the said aspect is not relevant when the tax itself is held to be not payable as the date of entering into the original agreement i.e. 01.04.2004 is not in dispute. The impugned demand of service tax, interest and penalty are set aside - Appeal allowed - decided in favor of appellant.
|