2013 (7) TMI 861

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....Respondent : Shri Rakesh Goyal, Addl. Commissioner (AR) PER : P R Chandrasekharan The appeal is directed against Order-in-Appeal no. BR(36)36/STC/2005 dated 27/09/2005 passed by the Commissioner of Central Excise (Appeals), Mumbai. 2. The appellant, NagindasJamnadasVora obtained a patent bearing no. 187148 of 08/01/1998 for a new compact oil cooler which was allowed to be used by Vora Exc....

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....ed 21/12/2004. The appellant preferred an appeal before the lower appellate authority, who mechanically confirmed the demands; hence, the appellant is before us. 3. The ld. Counsel for the appellant submits that the appellant is only a matriculate and is not a professionally qualified engineer. The definition of Consulting Engineer as per sub-clause (31) of section 65 of the Act is as given bel....

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....out that the transfer of right to use the patent falls under "Intellectual Property Service", which came under the tax net with effect 10/09/2004 and during the impugned period the said service was not taxable. Therefore, the impugned order is not sustainable in law and the appeal be allowed. 5. The ld. Additional Commissioner (AR) appearing for the Revenue reiterated the findings of the lower ....