TMI Blog2017 (3) TMI 1292X X X X Extracts X X X X X X X X Extracts X X X X ..... an, Member (Technical) Rep. by Shri P.K. Sahu, Advocate for the appellant. Rep. by Shri Ranjan Khanna, DR for the respondent. Per V. Padmanabhan: The present appeal is directed against the order-in-original dated 9.3.2010 passed by the Commissioner (Adj.), Service Tax, New Delhi. The appellant is the Chairman and Managing Director of M/s. Omaxe Limited. He entered into a trade mark agreement with the company for granting right to use the trade mark OMAXE , which was registered in his name, and received payment of consideration along with an annual royalty. Revenue took the view that such transfer of the right to the use of the trade mark is liable to payment of service tax under the category of intellectual propert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9) STR J176 (Kar), (3) CCE, Kolkata-I Vs. Hazi Abdul Razzaque 2006 (4) STR 37 (T), (4) CCE-I Vs. Gaurav Merchantiles Ltd. -2005 (190) ELT 11 (Bom.) and (5) Union of India vs. T.P.L. Industries Ltd. 2007 (214) ELT 506 (Raj.) 3. In the above case laws, it has been held that if the tax and interest is paid and the same was informed to the Revenue Authorities, then the show cause notice need not be issued. No penalty should also be imposable under such situations. 4. Heard Shri P.K. Sahu, ld. Advocate for the appellant and Shri Ranjan Khanna, ld. DR for the Revenue/Respondent. 5. It is not in dispute that the entire service tax covered in the dispute stands paid by the appellant before issue of show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise Act, 1944, no action under Section 11AC of the said Act for imposition of penalty can be initiated or taken. The reason is obvious. As on the date show cause notice is issued, there is no short levy of Duty for which such notices can be issued. 11. In Commissioner of Central Excise, Mangalore v. Shree Krishna Pipe Industries [2004 (165) E.L.T. 508] Karnataka High Court, in Commissioner v. Jkon Engineering (P) Ltd. [2005 (67) RLT 157] Madras High Court and in Commissioner of Central Excise v. Gaurav Mercantiles Ltd. [2005 (190) E.L.T. 11] Bombay High Court have all taken the view that where duty imposed has been deposited before issuance of the show case notice under Section 11AC of the Central Excise Act, 1944, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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