TMI Blog2018 (2) TMI 1409X X X X Extracts X X X X X X X X Extracts X X X X ..... event of transfer or permission. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.55385 of 2013 - A/50335/2018-CU[DB] - Dated:- 15-1-2018 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) S/Shri B.L. Narsimhan And Narender Singhvi, Advocates for the appellant. Shri Sanjay Jain, Authorized Representative (DR) for the Respondent. ORDER Per. B. Ravichandran The appeal is against order dated 16/10/2012 of Commissioner of Central Excise, Panchkula. The brief facts of the case are that the appellant are owners of registered trade mark Hamdard for various Unani medicaments, cosmetics, syrups etc. They have entered into an agreement on 11/08/1975 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 VIL 559 CESTAT CHD ST, and Petronet LNG Ltd. Vs. CST, New Delhi 2016 (46) S.T.R. 513 (Tri. Del.), the learned Counsel submitted that a taxable activity happened much before the tax entry was introduced in the Finance Act, 1994 and as such there is no question of tax liability on the appellant. 3. The learned AR contested the appeal and submitted that the appellants are continuously receiving consideration on periodical basis for permitting HWL to use their brand name. Such continuous usage of brand name will lead to inference of continuous transfer of such right vested with the appellant. There is no one time transfer of right and the Original Authority is right in holding that the continuous receipt of consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In this connection, we reproduce below the statutory entries for such tax :- Section 65 (55a): intellectual property right means any right to intangible property, namely, trade marks, designs, patents or any other similar intangible property, under any law for the time being in force, but does not include copyright; Section 65 (55b) : intellectual property service means, - (a) transferring temporarily ; or (b) permitting the use or enjoyment of, any intellectual property right; Section 65 (zzr) : to any person, by the holder of intellectual property right, in relation to intellectual property service ; 6. A plain reading of the above statutory entry makes it clear that Intellectual Property Service means ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Petronet LNG Ltd. v. CST, New Delhi (supra) the Tribunal held that regarding taxability of appellant in respect of supply of tangible goods the date of long term charter agreement will be relevant though the tangible goods were continued to be used even after the introduction of service tax liability on such service. The Tribunal held that the taxable event of supply of tangible goods for use has taken place prior to the introduction of tax on such service; and that though hire charges for the actual use were remitted subsequently and periodically, no service tax is leviable. 7. We find the facts and the legal analyses as made in the above two decisions are applicable to the present case. Here the agreement for grant of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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