2014 (10) TMI 343

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....vocate, for the Appellant. Shri D.D. Joshi, Superintendent (AR), for the Respondent. ORDER The appeal is directed against Order-in-Appeal No. GOA/CEX/SNS/04/2006, dated 24-1-2006 passed by the Commissioner of Central Excise & Customs (Appeals), Goa. 2. The appellant is M/s. Duraline Corporation, Kentucky, USA. The appellant entered into an agreement with M/s. Duraline India Pvt. L....

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....ere confirmed along with interest and also by imposing penalties against which the appellant preferred an appeal before the lower appellate authority. The lower appellate authority vide the impugned order dismissed the appeal. Hence the appellant is before us. 3. The learned counsel for the appellant submits that supply of technical know-how does not come within the category of 'Consulting....

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....ment, it is seen that the technical know-how supplied by the appellant consisted of the patents, secret information, licence fee for use of trade mark and so on. These fall under the category of Intellectual Property Rights which came under the tax net only in 2004. The period in dispute is 1999-2002 which is well before the levy of service tax on Intellectual Property Rights. Therefore, the appel....