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2009 (8) TMI 391 - AT - Service TaxScientific or technical consultancy services- Royalty- The Commissioner of Central Excise has demanded service tax from the appellant for the period 2001-2003 under the head “Scientific or Technical Consultancy Service” and has imposed penalties on them. The demand of service tax is on the royalty received by the appellant from M/s. Dhariwal Tobacco Products Ltd. (‘DTPL’ for short) as consideration for transfer of the trade name ‘Manikchand’ and certain formulae to be used for the manufacture of Pan Masala, Gutka, etc. Held that- the Commissioner has not rendered any finding on the status of the appellant, except making an averment to the effect that the appellant is a ‘Technocrat’. This finding appears to be unsupported by evidence and transfer of technical know how, brand name, etc. is covered by intellectual property right services w.e.f. 10.09.2004 while the disputed period is 2001-2003. thus there will be waiver of pre-deposit and stay of recovery in respect of the amounts.
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