TMI Blog2018 (8) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 236 - CESTAT MUMBAI], where it was held that the technical know-how received by the appellant and the royalty payment made by the appellant to Unisys is nowhere established to result from the use of any Intellectual Property Right and is not taxable under the head - appeal allowed - decided in favor of appellant. - APPEAL Nos. ST/89852-89853/2014 - ORDER No. A/87040-87041/2018 - Dated:- 6-8-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 2010 issued vide Show Cause Notice dated 26.11.2010; 2.1 Tata Group with M/s Unisys Corporation, USA incorporated a joint venture company Tata Unisys Limited (TUL). TUL entered into agreement with Unisys Corporation in 1996 and was granted license to use the technical information, knowhow and system software relating to the manufacture of Document Processing System. In terms of the said agr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant was required to pay royalty on all products. 2.4 The show cause notices have been issued to the Appellant proposing to levy service tax under the category of Intellectual Property Right Service on the royalty paid by them to M/s Unisys Corporation, USA. 2.5 The said Show Cause Notices have been adjudicated confirming the demand raised in the show cause notice. Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ro Technologies Vs Commissioner Central Excise Nashik [2017 (48) STR 94 (T-MUM)]; v. Tata Consultancy Services Ltd. Vs Commissioner Of Service Tax Mumbai [2016 (41) STR 121 (TMUM)]. 3.2 Arguing for the revenue Authorized Representative reiterated the order. 4.1 From the facts as placed before us there is no dispute that in the case of Appellants itself the matter has been considered by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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