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2014 (7) TMI 822 - AT - Service TaxWaiver of pre-deposit - Receipt of IPR service from U.S. firm - Revenue distinguished case law relied upon by assessee - Held that:- transfer of technical know-how took place when it was not a taxable services and the consideration was paid when the activity became taxable. As such, the service cannot be held to have been rendered at the time when it became taxable - the fact that the payment was made one time in the case of Denso Haryana Pvt. Ltd. case whereas royalty is being paid on the yearly basis in the present case cannot be adopted as a criteria to distinguish the ratio of law declared in the case of Denso Haryana Pvt. Ltd. Admittedly the royalty is being paid in terms of contract entered in the year 2002 when IPR was not a taxable service. As such, the appellant has a strong prima facie case in his favour, requiring dispensation of pre-deposit - Following decision of Denso Haryana Pvt. Ltd. v. CCE, Delhi-III reported in [2014 (7) TMI 752 - CESTAT NEW DELHI] - Stay granted.
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