2013 (9) TMI 471

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....For the Respondent : Shri P N Das, Commissioner (AR) PER : P R Chandrasekharan The appeal and stay application are directed against Order-in-Original No. 6/PKA/COMMR/2012 dated 22.02.2012 passed by the Commissioner of Central Excise, Thane-II. 2. The appellant M/s Air India Ltd. entered into an Memorandum of Understanding (MOU) with its subsidiary M/s Air India Charters Ltd. (AICL) with e....

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....e penalties. Though the appellant contested the levy of Service Tax, the demand was confirmed along with interest and by imposing equivalent amount of penalty apart from penalties under Section 76 and 77 of the Finance Act, 1994. Aggrieved by the said order, the appellant is before us. 3. The ld. Counsel for the appellant submits that the Board of Directors of Air India as also AICL in the meet....

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....icance and accordingly, he pleads that the demand is not sustainable. However he fairly submits that the resolutions of Board meeting were not produced before the adjudicating authority at the relevant time. 4. The ld. Commissioner (AR) appearing for the Revenue, on the other hand, contends that MOU has been retrospectively amended with a view to escape Service Tax liability by changing the ter....

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....sp;  (c) For sharing the domain knowledge. However, the Service Tax demand has been made on the whole amount of royalty without explaining how foregoing of rights or sharing of domain knowledge would come under the Intellectual Property Right Services. There is not even a whisper about the services rendered in this regard by the appellant to M/s AICL. Therefore, confirmation of demand on t....