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2009 (6) TMI 204 - CESTAT, KOLKATADemand is confirmed on the ground that Applicant received consulting engineer’s service from Foreign Service provider. The contention is that the payment made by the Applicant to the foreign collaborator is in respect of royalty for use of technology and know-how and the same is intellectual property and with effect from 18-4-06. Service Tax was imposed on the transfer of intellectual property and the present demand is prior to that date, hence not sustainable - find that as the Foreign Service Provider has provided the services in respect of civil design, construction technique and complete thermal and hydraulic process design for cooling tower and such related services. In these circumstances, prima facie, the Applicant has not made out a case for total waiver of the Service Tax. – stay granted partly
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