2008 (9) TMI 322

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....he Appellant. Mrs. Sudha Koka, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)].- The assessee has already deposited the Service Tax of Rs. 39,98,975/- after the issue of show cause notice. The learned counsel submits that penalty of like-sum is not leviable in the matter, as the issue pertaining to levy of Service Tax under "Intellectual Property Service" is under chall....

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....operty Rights" to mean any right to intangible property, namely, trade marks, designs, patents or any other similar intangible property, under any law for the time being in force, on which services are provided by transferring temporarily or permitting the use or enjoyment of, any of Intellectual Property Right, therefore, the tax levied is justified. 3.1 She files para-wise comments and also r....

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....non-includability under "Intellectual Property". The learned DR again relies on the ruling of M/s. Hero Cycles Ltd. v. CCE, Ludhiana - 2008-TIOL-1483-CESTAT-DEL wherein transfer of technical know-how from a Japanese company has been held to be coming within the ambit of "Intellectual Property" 4. The learned counsel distinguishes these judgments and submits that only patents which are registere....