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2018 (4) TMI 727 - AT - Service TaxLiability of service tax - Intellectual Property Service - trade secrets - Held that: - an identical issue in the assessee-Appellants’ own case came up before the Tribunal in M/s Dharampal Satyapal Sons Pvt. Ltd. Versus CST, Delhi [2017 (5) TMI 467 - CESTAT NEW DELHI] and Tribunal has held that, no Service Tax liability will arise in respect of such trade secrets regarding nature, process of products etc. - appeal allowed - decided in favor of appellant-assessee.
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