2004 (8) TMI 713

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....te, for the Appellant. ORDER 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 Subscribe....

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....sue itself has not been discussed in the findings. (iii)   The sale of technology would be covered 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 issu....