TMI Blog2018 (12) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... er the Intellectual Property Rights Services in the Finance Act, 1994 - In the present case, there is a claim of the appellant that there is transaction of outright sale of drawing. In support, he submitted certificate from the foreign supplier. However, the said certificates were not produced before the lower authorities. Therefore, the matter needs to be reconsidered for the period prior to 18.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of total amount of ₹ 20,62,114/- during the period 2004-05 to 2006-07. The case of the department is that this supply of drawings was in the nature of providing Intellectual Property Service by the foreign suppliers which are liable to service tax. Accordingly, the show cause notice demanding service tax of ₹ 2,31,155/- was issued. The demand was confirmed by the Adjudicating Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant from the foreign suppliers. As per the definition existing at the relevant time, Intellectual Property Rights means temporary transfer or temporary use of the right of Intellectual Property. In the case of outright sale, it does not fall under the definition. To support his claim regarding outright sale, Ld. Counsel submitted a certificate from the supplier. On query from the bench, he fai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Intellectual Property Rights Services in the Finance Act, 1994. In the present case, there is a claim of the appellant that there is transaction of outright sale of drawing. In support, he submitted certificate from the foreign supplier. However, the said certificates were not produced before the lower authorities. Therefore, the matter needs to be reconsidered for the period prior to 18.04.2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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