2012 (9) TMI 377

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....   The brief facts of the case are that, the appellants are holding service tax registration under Section 69 of the Finance Act, 1994, as amended from time to time for the taxable services provided under the category of (1) Goods Transport Agency Service and (2) Consulting Engineering Services. During the course of scrutiny of the ST-3 returns filed by the appellants on 26.10.09 for the p....

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....the Finance Act, 1994.   3. After due process of adjudication and appeal, the demand for service tax of Rs.1,20,032/- with interest has been confirmed and penalty under Section 76 of Finance Fact, 1994 has also been imposed.   4. The ld. counsel on behalf of the appellants fairly admits that they had not taken registration for payment of service tax under Intellectual Property Righ....

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.... as to why the service received by them cannot be considered as IPR service but it has been dismissed as an after thought. Further, he also submits that the observations of Commissioner (Appeals) in paragraph 7.3 stating that it was an after thought on the part of appellants to consider the service as Intellectual Property Right Service and the services received by them was actually consulting eng....

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....eriod ending 30.09.09. In the challan also it has been shown that what is being paid is royalty cess and R & D Cess. Further, it is also noticed that the contract was entered between the parties in 2005 itself.   7. On going through the impugned order and hearing the submissions we find that the Commissioner has simply rejected the claim of the appellant for reclassification of service by ....