2024 (10) TMI 1066

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....intellectual property rights service' for supply of technical drawing and other documents which have been imported by the appellant in physical form by filing of bills of entry, on payment of appropriate customs duty, for the period 2007-08 by issuance of a Show Cause Notice dated 19.10.2012, by invoking the extended period of limitation. 2. The facts of the case are that the appellant is a manufacturer of Ferro alloy products. During the relevant period viz. 2007-08, the appellant had placed a purchase order on M/s. Excel Rich Management Limited, Hong Kong for supply of industrial drawing and other technical documents, for installation of 1x64 MW Expansion Unit of its power plant. The industrial drawing along with technical documents ....

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.... (8) TMI 611 - CESTAT, Kolkata]. He therefore submits that the impugned order is not sustainable. 6. On the other hand, the Ld. Authorised Representative of the Revenue supported the impugned order. 7. Heard the parties and considered their submissions. 8. We find that the short issue involved in this matter is whether Service Tax can be levied under the category of 'intellectual property rights service' on the supply of industrial drawings and other technical documents imported by filing bills of entry on payment of appropriate customs duty, or not. 8.1. We find that the said issue has been examined by this Tribunal in the case of Hooghly Met Coke & Power Co. Ltd. (supra) wherein it was held as under:- 6. We observe that for ....