https://www.taxtmi.com/caselaws?id=190608 A prima facie case was found for waiver of pre-deposit and stay of recovery in a service tax classification dispute involving Intellectual Property Service, Scientific or Technical Consultancy, and the scope of Notification No. 17/2004-S.T. The research and development agreement showed that the foreign collaborator was to provide access to research benefits and information, and the appellant was authorised to use the licensed benefits in manufacture, sale and use of products. The record also reflected earlier tax payment under the same classification, a later change in classification, and adjustment of R&D cess against service tax under the IPR category. On these facts, full waiver of pre-deposit was granted and recovery stayed pending appeal. en-us Wed, 04 Sep 2013 00:00:00 +0530 Mon, 20 Feb 2017 16:52:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190608 A prima facie case was found for waiver of pre-deposit and stay of recovery in a service tax classification dispute involving Intellectual Property Service, Scientific or Technical Consultancy, and the scope of Notification No. 17/2004-S.T. The research and development agreement showed that the foreign collaborator was to provide access to research benefits and information, and the appellant was authorised to use the licensed benefits in manufacture, sale and use of products. The record also reflected earlier tax payment under the same classification, a later change in classification, and adjustment of R&D cess against service tax under the IPR category. On these facts, full waiver of pre-deposit was granted and recovery stayed pending appeal. Case-Laws Service Tax Wed, 04 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190608