2008 (1) TMI 632

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....;  Shri P.A.S. Rao, Advocate, for the Appellant. Shri A.P. Singh Suri, SDR, for the Respondent. [Order per : T.V. Sairam, Member (T)]. -   This is an application filed along with an appeal challenging the order of Commissioner of Service Tax, Delhi dated 3-9-2007. The main contention of the applicant is that the Service Tax confirmed by the learned Commissioner treating their s....

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....llectual property service." 2. According to the learned Counsel for the applicant they do notified Intellectual Property Right in so far as the transfer agreed upon goes in as much as the Trade Mark was registered only in respect of their goods namely Motor Cycles and their parts and not in respect of lubricants for which the agreement was entered into by them. 3. The revenue, ho....

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.... lubricant oil itself makes it clear that what was transferred for a consideration by the applicant is the right of use of such Trade Mark. It was, however, whemently denied by the learned Counsel that the expression rights indicated in the agreement purely related to commercial rights and not to any rights under the law as it was defined under Section 65 (55a) of the Finance Act, 1994. 4.&#819....

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....such a Trade Mark was transferred to the manufacture of Foam to a third party. It was contended that what was contemplated under Section 65 (55a) was only with regard to the Trade Mark owned by the appellant and not in respect of commodities for which such transfers had taken place which was not under the purview of law under Service Tax. 5. We have heard both sides and perused the record....