2023 (4) TMI 973

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....gaged in the process of separation, isolation, storage and cryo-preservation of Umbilical Cord and Stem Cells, for which, it appears that the appellant had entered into agreement with M/s. Cryo-Cell International Inc., USA (hereinafter referred to as 'CCI') under 'Licence and Royalty Agreement' dated 14.07.2004 for the use of 'Licensed Technology' and it is the duty of the appellant to pay the royalty, as per the terms of the above agreement, to M/s. CCI. 2.1 Entertaining a doubt that the appellant had not registered under Intellectual Property Rights (IPR) service, also had not discharged Service Tax on the said payments made to M/s. CCI as required under Section 68(2) of the Finance Act, 1994, as amended, and that the appellant had pai....

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....more res integra as the same is settled by this Chennai Bench of the CESTAT in the appellant's own cases for different periods, namely: - (i) M/s. LifeCell International Pvt. Ltd. v. Addl. Commissioner of Central Excise, Chennai-III [Final Order No. 42739 of 2018 dated 29.10.2018 - CESTAT, Chennai]; (ii) M/s. Asia Cryo Cell Pvt. Ltd. v. C.C.E. & S.T., Chennai [Final Order No. 42952 of 2017 dated 17.11.2017 - CESTAT, Chennai]. 4.2 He also invited our attention to paragraph 6 of the Final Order No. 42952/2017 (supra) wherein this Bench, after following the orders of co-ordinate Delhi and Mumbai Benches, had allowed the appeal. The said order was followed by this Bench in the other cited order [Final Order No. 42739/20....