2014 (7) TMI 821

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....Krishnamurthy, Consultant, for the Appellant. Shri R.K. Singla, Commissioner (AR), for the Respondent. ORDER This application filed by the appellant seeks waiver and stay in respect of the adjudged dues which include an amount of over Rs. 20 crores demanded towards Service tax and Education Cess for the month of November, 2006. The impugned demand is under the head 'Intellectual Property ....

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....earned counsel submits that they have since obtained registration in respect of the trademarks from the Indian registering authority under the Trademarks Act. He particularly points out that such registration was obtained by the appellant qua absolute owner of the trademarks and Foster's Brand Intellectual Property. This submission is evidenced by the relevant registration certificate (copy availa....

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.... Finance Act, 1994. 2. We have heard the learned Commissioner (AR) also, who has reiterated the findings of the adjudicating authority. 3. After considering the submissions, we are convinced that the appellant has made out a prima facie case against the impugned demand. The finding recorded by the adjudicating authority in the very opening sentence of Para 67 of the impugned order ....