TMI Blog2014 (6) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... ellectual Property Service under Section 65(55A) of the Finance Act, 1994 and cannot be considered as scientific or technical sale consultancy services as defined under Section 65(92) of the Finance Act, 1994 - service provided by the appellant belong to the category of Intellectual Property Service which was made effect from 10.09.2004. As the services by the appellant were provided during the period prior to 10.09.2004, therefore, no service tax is leviable upon the appellant in the present proceeding - Following decision of Kopran Ltd. Versus Commissioner of Central Excise, Raigad [2011 (3) TMI 224 - CESTAT, MUMBAI] - Decided in favour of assessee. - Appeal No. : ST/200/2007-DB, - ORDER No. A/11747/2013 - Dated:- 9-12-2013 - MR. M.V. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04 when the service of Intellectual Property Service was introduced Shri J.C. Patel, Advocate relied upon the following case laws: i. Nypro Forbes Products Ltd. Vs. Commissioner of Service Tax, Chennai [2008 (10) S.T.R. 595 (Tri. - Chennai) ii. Korpan Ltd. Vs. Commissioner of C. Ex., Raigad [2011 (23) S.T.R. 627 (Tri. - Mumbai) iii. Day International Inc. Vs. Commissioner of C. Ex., Coimbatore [2009 (14) S.T.R. 333 (Tri. - Chennai) iv. Shree Sidhball Steels Ltd. Vs. Commissioner of C. Ex., Meerut [2007 (8) S.T.R. 191 (Tri. - Del.) v. Shakumbari Sugar Allied Ind. Ltd. Vs. Commissioner of C. Ex., Meerut-I [2006 (4) S.T.R. 567 (Tri. - Del.) vi. Commissioner of C. Ex., Indore Vs. Indore Composite Pvt. Ltd. [2009 (15) S.T.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed upon judgments that an agreement for sale of technical knowhow has to be considered only as Intellectual Property Service under Section 65(55A) of the Finance Act, 1994 and cannot be considered as scientific or technical sale consultancy services as defined under Section 65(92) of the Finance Act, 1994. In the judgment of Korpan Ltd. Vs. Commissioner of C. Ex., Raigad [2011 (23) S.T.R. 627 (Tri. Mumbai) following was held in para 6 and 7 of the same issue: 6. As already indicated, the rights permanently transferred by the appellant to Cadila under the aforesaid agreements squarely fall within the ambit of the definition of intellectual property right under Section 65(55a) of the said Act, which reads as under :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect from 16-6-2005. The question which now arises for our consideration is whether, for any period prior to 16-6-2005, the services rendered by the appellant to Cadila can be classified under any pre-existing entry in Section 65 of the Act. This question has got to be answered in the negative in view of what was held by the Hon ble High Court in para 38 of its judgment in Indian National Ship Owners Association case (supra), which we quote below :- 38. If the Department s contention is accepted that would mean that the activities of the members of the 1st petitioner are covered by entry (zzzy) and entry (zzzzj). Such a result is difficult to comprehend because entry (zzzzj) is not specie of what is covered by entry (zzzy). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al assistance under technical know-how agreement was neither consulting engineer s service nor scientific or technical consultancy ], Amco Batteries Ltd. [wherein it was held that no consultancy or advice was involved in the transfer of the right to use trademark], Bajaj Auto Ltd. [which was followed in Amco Batteries], Ispat Industries Ltd. [wherein it was held that service tax was not payable under the head consulting engineer s service in respect of transfer of technical know-how], Navinon Ltd. [wherein it was held that payment of royalty for the use of technology was not any payment for taxable service viz. consulting engineer s service] etc. (vide supra). 7. The rights permanently transferred by the appellant to Cadila under th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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