2014 (1) TMI 1043

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....Gupta, Consultant, for the Appellant. 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....

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..... AR on the other hand retreated the stand taken 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 t....

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....al consultancy services' that there should be an advice given 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 so....