2008 (11) TMI 86

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....thorized Departmental Representative (DR) for the Revenue   [Order per: P.K. Das, Member (Judicial)] - The appellants are engaged in the manufacture of Alcoholic Beverages. It has been alleged  in the show cause notice that the appellant failed to pay service tax  on the amount received as 'Royalty' from  various organisations for the use of their 'Trade Mark' during the....

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....n decided by the Board Circular F.No.249/1/2008-CX 4 dated 27th October 2008. He submits that the activities undertaken by the appellants are coming within the purview of 'Intellectual Property Service' which was introduced in 2004 in respect of 8 agreements. He further submits that the other 9 agreements has been treated under the category of  'Business Auxiliary Services' in the hands of jo....