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2014 (2) TMI 1041 - CESTAT NEW DELHIStay application - Demand of service tax - Intellectual property service - Transfer of licence for production of certain aircrafts and equipments and transfer of technology - Held that:- confirmation of demand under IPR category is justified. Similarly, the appellant has not disputed that the engineers of foreign parties came to their premises for giving advice and consultancy for the manufacture of aircrafts. As such, we prima facie agree with the Adjudicating Authority that the demand on the said count is also sustainable - demands stand raised by invoking the longer period of limitation. The Adjudicating Authority has himself extended the benefit of Section 80 in respect of penalties to be imposed on the appellant in terms of various Sections. If that be so, there cannot be any malafide or suppression on the part of the appellant so as to invoke the longer period of limitation - Conditional stay granted.
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