2011 (2) TMI 349

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..... Bhaskar for the Respondent. ORDER 1. Petitioner has sought for a declaring the petitioner's arrangement of its brands at Contract Bottling Units (CBU) which is in the form of a contract manufacturing arrangement does not fall within the purview of intellectual property service as defined under section 65(55a) and (55b) and 65(105)(zzr) of the Finance Act, 1994 and the same is not appli....

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.... the business of brewing beer apart from marketing and sale of non-alcoholic beverages and mineral water and, operating its business in the entire country including Karnataka under the license issued by the State Excise Authorities. Petitioner is challenging the validity of levy of service tax by the respondents on the subject, which according to the petitioner, falls in the domain and realm of St....

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....;s counsel and the Standing Counsel for the Central Government, what is noticed is, at the threshold petitioner is questioning Annexure K which is in the form of a show-cause notice proposing to impose service tax on the basis of the technical know-how said to have been borrowed by the petitioner in its manufacturing activity and utilising the same for manufacturing beer or some other Indian made ....

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....tion for the petitioner to move this Court. Just an opinion is being formed by the Officer of the rank of Additional Director General of Central Excise proposing to impose service tax on the technical know-how said to be borrowed. It is very well open to the petitioner to urge all contentions before any order is passed by the Officer concerned who has issued the show-cause notice on 31-3-2009. Fur....