2016 (12) TMI 100

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....erson, by the holder of intellectual property right, in relation to intellectual property service.' The impugned Order-in-Appeal No. AKP/220/NSK/2011, dated 30th December, 2011 of Commissioner of Central Excise & Customs (Appeals), Nashik upheld the order of original authority confirming demand of Rs. 8,90,952 on the royalties amounting to Rs. 95,59,239 paid to them by M/s. MDB Chemicals (I) Pvt. Ltd. between 2006-07 and 2009-10 in accordance with agreement permitting the latter to use the technology and documentation belonging to the former to for production and marketing of 1,2-methylenedioxybenzene. 2. The first appellate authority considered the definition of taxable service supra, the definition of 'intellectual property rig....

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....I [Final order A/33/13/CSTB/C-1, dated 21st November, 2012] [2016 (46) S.T.R. 507 (Tribunal)] in support of her contentions. 4. Learned Authorized Representative reiterated the findings of the lower authorities and placed reliance on the decision of the Tribunal in ELGI Rubber Products Ltd. v. Commissioner of Customs, Central Excise & Service Tax, Cochin [2010 (19) S.T.R. 503 (Tri.-Bang.)]. 5. It is apparent from the definition of the taxable service that the liability will arise in relation to intellectual property service provided by the holder of intellectual property right. This right is defined as 'any right to intangible property, namely, trade marks, designs, patents or any other similar intangible property, under ....