2009 (6) TMI 204

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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. 3. The contention of the Revenue is that the Applicant received the services such as complete thermal and hydraulic process design for cooli .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X