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2011 (4) TMI 572 - CESTAT, NEW DELHIWaiver of pre-deposit - Intellectual Property Service - Whether this service can be subjected to service tax under the definition in section 65(31) and 65(105)(g) of the Act for Consulting Engineer Services, prior to 10.9.2004 - Prima facie, accept the contention that for services of Consulting Engineer, charges are linked to the volume of sales of the goods manufactured using such service - prima facie appears that what is transferred is the knowhow of the Appellants and any assistance provided in the initial stage, for which they are not charging is only incidental - Since prima facie convinced that the service is not covered by the entry for Consulting Engineer Services during the relevant period of time, the appellants have made a strong prima facie case for wavier of the demands made in the impugned order - Decided in favour of assessee.
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