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2014 (8) TMI 191 - AT - Service TaxWaiver of pre-deposit - Intellectual Property service - Technical Collaboration Agreement - transfer of know-how - Right to use Technical information as well as Patents - Held that:- the transfer of know-how as per the Technical Agreement was not on one time basis but was on continual basis and was to be transmitted to enable the applicant to manufacture the products on continual basis. - the principle of law laid down by this Tribunal in the case of Modi-Mundipharma Pvt. Ltd. [2009 (4) TMI 113 - CESTAT, NEW DELHI], is not applicable to the facts and circumstances of the present case. As regards the abatement for R & D. Cess paid for correct computation of the liability, we find that the applicant has not been able to substantiate their claim of incorrect computation of liability. Further, the aspect of limitation of time is a mixed question of fact and law, which will be considered at the time of regular hearing. However, prima facie, we agree with the learned Advocate for the applicant that prior to insertion of Section 66A of the Finance Act, 1994 i.e., with effect from 18-4-2006, Service Tax for the amount of ₹ 31.65 lakh (approx.) is not payable - applicant directed to make a pre-deposit of 25% of the Service Tax amount - stay granted partly.
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