2013 (7) TMI 782

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....PER : Sahab Singh This appeal has been filed by the revenue against the order in appeal No. 9/2007(Ahd-III)CE/DK/Commr(A) dated 07.03.2007. 2. Brief facts of the case are that M/s. Akzo Nobel Nonstik Coating Ltd. (hereinafter referred to as the 'Respondent') were engaged in the manufacture of Aqueous an non-aqueous paints falling under Chapter 32 of the Central Excise Tariff Act, 198....

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....nd company. Respondent had not paid the service tax on the amount of royalty charges. Therefore, the department issued a show cause notice for non-levy of service tax, amounting to Rs. 2,53,811/- in the year 2002-2003 and Rs. 2,92,988/- for the year 2003-2004. The said show-cause notice was adjudicated by the Original Authority vide order No. 40/2006 dated 05/10/2006 in which the service tax was c....

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....so submits that decision of Tribunal regarding classification of service in respect of royalty paid as "Intellectual Property Service" is pending before the Hon'ble Supreme Court against the tribunal's decision, in the case of Shore to Shore MIS Pvt. Ltd. (2007) 7 STR J77 (SC). 4. After going through the case records we find that services were being received by the respondent from forei....