2008 (4) TMI 301

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... asudev, JCDR, for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - The demand of service tax amounting to Rs. 2,12,98,624/- with equivalent amount of penalty under Section 78 and further penalties under Sections 76 & 77 of Finance Act, 1994 have been imposed on the appellant invoking the extended period of limitation on payment of royalty for transfer of technical know-how by collaborato .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r transfer of know-how is under IPR service and not franchise service. They also state that they have paid royalty for technical know-how and royalty is not a consideration towards service but sharing of profit and technical know-how provided from outside could not be charged to service tax prior to 18-4-06. The JCDR relied upon the judgment of this Tribunal in Indian Farmers Fertilizer Co-op. Ltd .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X