2016 (6) TMI 833

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Member (Judicial) and Mr. R.K. Singh, Member (Technical) For the Appellant :  Shri.Somnath Shukla, Advocate For the Respondent :  Shri.Amresh Jain, D.R. ORDER Stay application alongwith appeal has been filed against Order-in-Original No.63-65/ST/SRB/2014 dated 27.03.2014 issued in respect of 3 show cause notices confirming total aggregate demand of Rs. 3,16,54,830/- for the p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... contended that the appellant was paying for training module from M/s. Cross knowledge Ltd. on the basis of number of users to whom user IDs and Passwords were given and that as per the agreement kept as annexture A -11 pages 290 - 302 of the appeal paper book there was no payment for intellectual property rights and therefore there is no service tax liability.  As regards the demand pertaini....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....AT order in case of NIS Sparta.  Regarding IPR service there is certainly an arguable case in favour of department because the service rendered did involve IPR service inasmuch as the right to use intellectual property was transferred alongwith the module and merely because the agreement says there is no charge for IPR, the same cannot be taken on face value.     4.&nbs....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... time.  There is no allegation that input services were utilized by any other legal person other than the appellant who had paid for the services in respect of which cenvat credit was taken.  Appellant also has strong ground when it argued that the temporary training programmes conducted at various locations in hired premises where services were consumed cannot be considered branch offic....