2013 (12) TMI 560

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....: Mr R. Gurunathan, Additional Commissioner (AR) ORDER Per: P. G. Chacko; This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of the adjudged dues. The impugned demand of service tax and education cesses is under the head 'Intellectual Property Service' for the period from April 2005 to March 2009. It stands confirmed against the appellant i....

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....brushed aside as 'devoid of merit' without any reasoning. Before us also, the learned counsel for the appellant has pleaded revenue-neutrality. We have also heard the learned Commissioner (AR) on this and other aspects. 2. It is not in dispute that the entire demand of service tax is on 'Intellectual Property Service' held to have been received by the appellant from abroad during the aforesaid ....