TMI Blog2018 (8) TMI 1221X X X X Extracts X X X X X X X X Extracts X X X X ..... vor of appellant. - ST/8/2009-DB - Final Order No. 20998/2018 - Dated:- 17-7-2018 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER Mr. Kurian Thomas, Advocate For the Appellant Mr. Madhupsharan, Assistant Commissioner (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 28.08.2008 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant. Briefly the facts of the case are that the appellant is a 100% EOU engaged in the manufacture and export of spices and spice products. 50% of their issued capital is held by M/s. AVT group and 50% by M/s. McCormick Co Inc, USA. The appellants wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant submitted that the impugned order is not sustainable in law as the same has been passed without appreciating the correct position of law. He further submitted that the impugned order is contrary to the binding judicial precedent. He further submitted that the show-cause notice is ambiguous as it did not impute the know-how in question received by the appellant to any particular intellectual property to establish the provisions of intellectual property services. He also submitted that both the authorities have not given any finding that M/s. McCormick Co. Inc, USA is a holder of any form of intellectual copyright and further no transfer of any intellectual property has been established. The learned counsel also referred to the definition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, this Tribunal vide order dated 13.12.2017 has allowed the appeal of the assessee. While allowing the appeal of the assessee, the Tribunal in para 6 of the Final Order has observed as under: 6. After considering the submissions of both the parties and perusal of the material on record, we find that the sole contention of the Department is that such technical know-how is recognised under international treaties to which India is a signatory and hence it is leviable to tax in India. We also find that as per Article 253 of the Constitution of India, for implementing any treaty agreement or convention with any country or any decision made at international conference etc., there should be a municipal legislation enacted for giving effect t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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