2011 (4) TMI 1187

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....aman are manufacturing combination flocks falling under Chapter Sub Heading 83014010. They were served with a notice demanding service tax on the services of technical designs and drawings used by them which falls under the category of "intellectual property services". On adjudication the Assistant Commissioner confirmed Rs.2,31,155/-, the demand for service tax and imposed a penalty of Rs.100/- p....

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....s claimed by the appellants if the services received by them are their property, and hence goods, they were required to file a bill of entry for import. There was also no documentary evidence to support their claim. The adjudicating authority observed that by applying the provisions of Rule 2(d)(iv) of the Service Tax Rules, 1994, they are liable to pay service tax. 3. We have gone through the fa....