2004 (8) TMI 713

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.... This is an appeal filed by M/s. Kaveri Telecom Products Limited against Order-in-Original No. 202/2004 dated 31-3-2004 passed by Assistant Commissioner of Central Excise, Service tax Division, Bangalore I Commissionerate. The facts of the case are as follows : 2. The appellants have developed a technology for manufacture of High Bit Rate Digital Subscriber Line Equipment and sold the same t....

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....ed by Intellectual property service introduced for the first time in the Budget of 2003. Hence during the relevant period, it is not liable to service tax. 4. I have gone through the records of the case carefully. It is seen that the adjudicating authority has decided the issue even without the reply to the show cause notice from the appellant. He stated that inspite of two reminders calling....