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2014 (1) TMI 1043 - CESTAT AHMEDABADIntellectual property service - Scientific or technical consultancy services - Held that:- Service tax under scientific or technical consultancy services is attracted in a situation when the property is temporarily transferred to another person for a consideration - From the definition of ‘scientific or technical consultancy services’ that there should be an advice given by person or an institution to another person. In the present case temporary transfer of some intellectual property or permitting its use. In the present case there does not seem to be any temporary transfer of intellectual property. The appellant has, therefore, made out a prima facie case that the services alleged to have been provided by them are probably not attracted. The appellant has, therefore made out of a strong case for complete waiver of the service tax liability fastened upon them - Stay granted.
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