2016 (8) TMI 150

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....asimhan with Shri Narendra Singhvi, Advocates for the appellants Shri K. Poddar and Shr G.R. Singh, A.Rs. for the Revenue ORDER Per B. Ravichandran The appeal is against the order dated 26.4.2010 of Commissioner of Central Excise, Jaipur I. 2. The brief facts of the case are that the appellants are engaged in the manufacture of fertilizers , ammonia and other gases. In connection wi....

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....the appellants submitted that the appellants are not liable to pay any service tax in term of these agreements as they have not received any IPR service. It is contended that in none of the cases now under consideration, the service provider has any right granted by any Indian law for the time being in force. He relied upon the Board Circular dated 17.9.04 to state that IPR services cover only tho....

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....ot been allowed, as and when the same is granted, the appellant will be liable to service tax. 5. We have heard both sides and examined the appeal records. The only point for decision is that whether or not the appellant received taxable service under the category of Intellectual Property Right service during the relevant period. The admitted facts of the case are that the technical know-how, e....

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....tual Property Right to mean as under: Intellectual Property Right means any right to intangible property, namely, trade marks, designs, patents or any other similar intangible property, under any law for the time being in force, but does not include copyright" 6. The IPR as defined should be a right under any law for the time being in force. The legal position on this issue has been ex....