2018 (2) TMI 18

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....or the Respondent, Shri K.S. Venkatagiri, Adv. ORDER Per: Bench The brief facts of the case are that respondents M/s. Fenner India Ltd, [hereinafter referred to "M/s. FIL"] entered into a Trade Mark and Name agreement with M/s. Fenner U.K. on 17.08.2004. As per the agreement, the respondents were granted the right to use the trade mark and name of M/s. Fenner UK. The name of M/s. Fenner c....

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....nts were liable to pay service tax as a service recipient of the foreign company under the reverse charge mechanism. After adjudication, the original authority confirmed the demand of Rs. 48,42,546/- along with interest and imposed equal penalty under section 78, besides penalties under section 76 of the Finance Act, 1994. In appeal, the Commissioner (Appeals) set aside the same. Hence, the depart....

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....0.09.2004. The issue whether the Intellectual Property Service can be held to be a continuous one beyond the date of agreement was analysed in the case of Commissioner of Service Tax, Delhi-III Vs Denso Haryana Pvt. Ltd reported in 2010 (42) S.T.R. 754 (Tri. -Del.). It was also submitted by him that prior to 18.04.2006, no service tax was payable on the royalty/amounts paid to foreign agents for t....

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....angible goods were continued to be used even after the introduction of service tax liability on such service. The Tribunal held that the taxable event of supply of tangible goods for use has taken place prior to the introduction of tax on such service; and that though hire charges for the actual use were remitted subsequently and periodically, no service tax is leviable. 7. We find the facts an....