TMI Blog2014 (7) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... ivity which happened in the year 2002. No proof that there was continuous transfer of technology during the relevant period namely, has been adduced by Revenue though Revenue is able to demonstrate continued payment of consideration for technology transferred based on the sales turnover of the goods manufactured using the technology already transferred. Whether tax is payable for consideration received after 10-09-2004 when the taxable event took place before 10-09-2004, the date when the activity became taxable – Held that:- Service tax being on the service rendered the liability has to be determined with reference to the time when activity took place and not with reference to the time when payment is taking place. This is the principle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Agreement. According to assessee, one time transfer of the technology shall not amount to intellectual property service to fall in the purview of Section 65(105)(zzr) of Finance Act 1994. It was also submitted that this is the view of ld. Adjudicating Authority in another proceeding of the Appellant. Attention was invited to page 60 where Show Cause Notice appears and submitted that allegation of transfer technology was made. But there was no case to tax the Appellant when there is one time transfer of such technology relying on the decision of the Tribunal in the case of Modi-Mundipharma Pvt. Ltd. vs. CCE - 2009 (15) STR 713. It was further submitted that it makes no difference if royalty is paid over year in respect of technology transfer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portance for both sides. They shall appear on 31st July 2012. Dictated and pronounced in open Court. 6. While agreeing with the order recorded by Member (Judicial) I consider it proper to record separately the reason which persuaded me to waive the pre-deposit and grant stay in this matter. 7. This is a case involving transfer of technical knowhow for manufacture of automobile parts. The knowhow transferred was designs, engineering, data, manufacturing and process data, basic machinery and facility lay outs, testing and quality control data, production and testing equipment data including software, drawings, documents and materials relating to the products to be manufactured. So the knowhow by its very nature was not of a type whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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