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2011 (4) TMI 1187 - AT - Service TaxWaiver of pre-deposit of service tax, interest and penalty - Intellectual property services - Manufacturing combination flocks falling under Chapter Sub Heading 83014010 - Appellant contended that they were only receiver of services from abroad and were not liable to pay tax prior to 18.04.06 - Another submission of the appellant was that what is being transferred was the goods and IPR and the IPR to be taxable are those which are prescribed by law and their case does not fall under this - Held that:- Considering the nature of services transacted, held that there is considerable force in the argument of the appellant - Decided in favour of assessee.
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