2018 (2) TMI 79

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cate, for the Respondent ORDER Per: Bench The appeal is against the order dated 30.01.2009 passed by the Commissioner of Central Excise (Appeals), Salem. The appellants are registered with the Central Excise department for the taxable services rendered under the category of "Intellectual Property Right" service. They are utilizing the services of their foreign collaborators for transfer o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....44, imposed penalty under Sections 76, 77 and 78 ibid. On appeal, the Commissioner (Appeals) set aside the order of the adjudicating authority and allowed the appeal in favour of the appellants. Aggrieved, Revenue is in appeal before the Tribunal. 2. Ld. Advocate, Shri G. Natarajan, appeared on behalf of the appellants. 3. On behalf of Revenue Ld. AR, Shri R. Subramaniyam, AC, appeared and s....