TaxTMI 
TaxTMI 
2014 (1) TMI 1043
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....t. Shri K. Sivkumar, AR, for the Respondent. ORDER This stay application is filed by the appellant against the Order-in-Original No. 25/ST/COMMR/Surat-II/2012, dated 17-12-2012. Appellant entered into a agreement for transfer of entire property invention, designed, idea process, a right of patent and other technical know-how in terms of sell and purchase agreement dated 14-12-2005 as a going co....
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....n by the adjudicating authority. 5. After hearing both sides for sometime it transpires that service tax under scientific or technical consultancy services is attracted in a situation when the property is temporarily transferred to another person for a consideration. In this regard it is relevant to go through the definition of scientific or technical consultancy service and intellectual pro....
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.... by person or an institution to another person. In the present case it has not been brought out by Revenue as to what advice has been given by the seller to the buyer. So far as providing of intellectual property service is concerned we observe that this service is treated to have been rendered only if there is a temporary transfer of some intellectual property or permitting its use. In the presen....