2018 (2) TMI 1034

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.... PADMANABHAN, TECHNICAL MEMBER Per : S.S GARG The present appeal is directed against the impugned order dt. 31/01/2007 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has upheld the Order-in-Original but ordered requantification of demand and reduced the penalty. 2. Briefly the facts of the case are that the appellant is a 100% EOU engaged in the manufacture and expo....

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....rvice tax and education cess on the royalty paid by them under Section 73 ibid and proposing penalties under Section 76 and 77 ibid. the original authority after following the due process of law confirmed the demand along with interest and penalty. Aggrieved by the said order, the appellant filed appeal before the Commissioner(Appeals) who also upheld the Order-in-Original. Hence the present appea....

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.... learned counsel also referred to the definition of intellectual property contained in clause 55(a) of Section 65 which is reproduced herein below:- "Any right to intangible property namely trademarks, designs, patents for any other similar intangible property, under any law for the time being in force, but does not include copyright." He also submitted that the Central Government has ....

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....aterial on record, we find that the sole contention of the Department is that such technical know-how is recognised under international treaties to which India is a signatory and hence it is leviable to tax in India. We also find that as per Article 253 of the Constitution of India, for implementing any treaty agreement or convention with any country or any decision made at international conferenc....