2024 (12) TMI 1545

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....MEMBER (TECHNICAL) Ms. Meghna Lal, Advocate for the appellant. Shri M. A. Jithendra, Asst. Commissioner (AR) for the respondent. PER : D.M. MISRA This appeal is filed against Order-in-Original No. 62/2010 dated 30.09.2010 passed by the Commissioner of Service Tax, Bangalore. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Medical Dia....

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....rvice tax, under the category Intellectual Property Service chargeable under Section 66A of the Finance Act, 1994 read with Rule 2(1)(d)(iv) of the Service Tax Rules, along with interest and penalty. On adjudication, service tax demand of Rs.97,58,668/- along with interest was confirmed, penalty of Rs.5,000/- under Section 77 and equivalent penalty under Section 78 of the Finance Act, 1994 was imp....

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....n-Original. 5. Heard both sides and perused the records. The issue to be decided is whether the royalty payments made by the appellant for receiving the technical know-how to their parent-company at USA, and consideration received from the domestic customers towards transfer of technical know-how are liable to service tax under the category of intellectual property service as defined under Sect....