2005 (7) TMI 101

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.... P.K. Rai for the Respondent. ORDER C.N.B. Nair, Technical Member. - Both, the revenue and the assessee, are in appeal against the same order. Accordingly they were heard together and are disposed of under this common order. 2. The appellants are a manufacturer of footwear under the brand name 'Lee Cooper'. They signed an agreement with M/s. Vivat Holdings PLC for transfer of know-how w....

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....rk is transfer of property and not rendering of service. It is being pointed out that this issue remains settled in favour of the assessee under the Order of this Tribunal in the case of Aviat Chemicals (P.) Ltd. v. CCE 2004 (170) E.L.T. 466/[2007] 6 STT 510. It is being pointed out that the same view was taken by the Tribunal in Final Order No. 668/2005 in Appeal No. ST-78/2004-NB(A) -Yamaha Moto....

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....d above that the liability for paying service tax shifted to recipient only with effect from 16-8-2004. The demand in the present case is in regard to service received prior to that date. Therefore, even if the tax was payable at the relevant time the appellant who is the recipient was not liable to pay it. The appellant is also rising his contention that transfer of know-how and trademark is not ....