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2014 (6) TMI 66 - AT - Service TaxClassification of service - whether the services provided by the appellant can be considered to be one of the Consulting Engineer services or whether the same has to be considered as Intellectual Property Service - Held that:- Even if it is presumed that the agreement for sale of knowhow also includes some element of consideration for imparting Consulting Engineer services then also the same is required to be quantified by the Revenue and brought out for making the demand which is not done by the Revenue. At the same time it is apparent from the relied upon judgments that an agreement for sale of technical knowhow has to be considered only as Intellectual Property Service under Section 65(55A) of the Finance Act, 1994 and cannot be considered as scientific or technical sale consultancy services as defined under Section 65(92) of the Finance Act, 1994 - service provided by the appellant belong to the category of Intellectual Property Service which was made effect from 10.09.2004. As the services by the appellant were provided during the period prior to 10.09.2004, therefore, no service tax is leviable upon the appellant in the present proceeding - Following decision of Kopran Ltd. Versus Commissioner of Central Excise, Raigad [2011 (3) TMI 224 - CESTAT, MUMBAI] - Decided in favour of assessee.
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