https://www.taxtmi.com/caselaws?id=75867 Royalty for transfer of trade name and formulae was considered not prima facie taxable as Scientific or Technical Consultancy Service for the period before 10-9-2004, because that head applies to services rendered by a scientist, technocrat, or science or technology institution or organisation and the record did not show that character. The order noted that transfer of technical know-how, brand name, and similar rights had been treated as Intellectual Property Right Service from 10-9-2004, not under the earlier consultancy category. It also observed that the penalty under section 77 was introduced by corrigendum, which was open to serious objection. On that basis, a prima facie case for waiver of pre-deposit and stay of recovery was made out. en-us Thu, 13 Aug 2009 00:00:00 +0530 Thu, 12 Aug 2010 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75867 Royalty for transfer of trade name and formulae was considered not prima facie taxable as Scientific or Technical Consultancy Service for the period before 10-9-2004, because that head applies to services rendered by a scientist, technocrat, or science or technology institution or organisation and the record did not show that character. The order noted that transfer of technical know-how, brand name, and similar rights had been treated as Intellectual Property Right Service from 10-9-2004, not under the earlier consultancy category. It also observed that the penalty under section 77 was introduced by corrigendum, which was open to serious objection. On that basis, a prima facie case for waiver of pre-deposit and stay of recovery was made out. Case-Laws Service Tax Thu, 13 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75867