2017 (6) TMI 276

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....missioner (AR) for the respondent ORDER Per: Ramesh Nair The issue involved in the present case is whether royalty received by the appellants from M/s. MDB Chemicals for providing technical knowhow for manufacture of 1,2-Methylenedioxybenzene is liable to service tax under the category of "Intellectual Property service". 2. Ms. Mansi Patil, Id. counsel for the appellants at the outset ....

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....onsideration of the submissions made by both sides, we find that in the appellant's own case this Tribunal after considering the entire facts which is also prevailing in the present case has allowed the appeal of the appellants, therefore, the issue particularly in the appellant's case is no longer res integra. The Tribunal in the said order decided the matter as under:- "5. It is appar....

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....hers, and not just against the recipient of the service. 6. The enforceability of the right vis-a-vis the recipient is protected by the law of contract for the limited purpose that the statute has been legislated for. That enforceability does not subsist against any other entity in the absence of registration under the patent, trademark or design protection laws of the country. It is the conten....

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....ttling the classification of the activity as the taxable service. Per contra, paragraph 9.1 of circular no.B2/8/2004-TRU dated 10^th September 2004 of Central Board of Excise & Customs, cited by Learned Counsel for appellant docs amplify the object of tax as intellectual property rights under prescribed laws applicable in India. 8. Such has been the consistent stand of the Tribunal as is eviden....