2019 (6) TMI 723

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ram, Consultant, for the Appellant. Shri A. Cletus, ADC (AR), for the Respondent. ORDER The above matter came up for hearing as per the published list. 2.  The matter was earlier heard on 10-1-2018 and it was reserved for order. Since certain clarifications were required, the matter was re-listed for hearing. After several bounces, the matter has come up for hearing on this day. Since th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... AR that no new plea has been put forward by the appellant and therefore, the request for adjournment cannot be considered. It was also pointed out that this was already a re-listed matter as well as adjourned several times on earlier occasions. 5.1 However, Ld. AR continued to reiterate that the contention of the appellant that they are not liable to pay service tax on technical know-how is a n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....angible property, namely, trade marks, designs, patents or any other similar intangible property, under any law for the time being in force, but does not include copyright;    (55b) "intellectual property service" means transferring (a) temporarily; or (b) permitting the use or enjoyment of, any intellectual property right;" B. Since service tax was not payable at all, question ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....this adjournment order, however, the Ld. AR walked out of the court. He returned to court after five to ten minutes. He was continuously raising objections and interruptions in dictation of this order. 7.  This is not the first time that the Ld. AR Shri A. Cletus has disrupted the proceedings of the Tribunal at Chennai. On many occasions he has walked out of the court in such manner. On one ....