PRABHUDAS KISHORDAS Vs. COMMISSIONER OF S.T., AHMEDABAD

JUDGEMENT

(1.) THIS stay petition is filed against the Order -in -Appeal No. 300/2010 (STC)/MM/Commr.(A)/Ahd, dated 23 -9 -10 which upheld the Order -in -Original that confirmed the demand of the service tax under services Intellectual Property Right Services.

(2.) LEARNED counsel submits that the appellant has been discharging the service tax liability on the category of services from the day when it came into statute i.e. from 10 -9 -04 and the amounts stand deposited with the authorities as evidenced from TR -6 challan dated 1 -1 -2005 we find it so. The assessee challans show about the payments of 10 -9 -04, 30 -9 -04 and also interest from the 25 -4 -04 to December 2004. Since the amounts have already been deposited, we allow the slay petition for waiver of pre -deposit of the balance amount. As the issue lies in a narrow compass, we take up the appeal for final disposal with consent of both sides.

(3.) LEARNED counsel brings to our notice that the show cause notice which has been issued to the appellant is for the period from July 2003 to September 2004 demanding the service tax liability under the category of franchisee services as the appellants were receiving royalty charges from other companies for permitting them to use the appellants brand name of few products. He submits that the adjudicating authority after considering submissions made by the appellants has confirmed the demand for the period from 10 -9 -2004 to 30 -9 -2004 under the category of Intellectual Property Right Services. It is the submission that adjudicating authority has dropped the proceeding for the period from July 2003 to 9 -9 -2004. It is his submission that Revenue has not filed appeal against the said Order -in -Original. It is his submission that they are aggrieved by the order of the adjudicating authority and hence the appeal before the Tribunal bringing that the appellants have already paid the service tax under the category of Intellectual Property Right Services and there cannot be any further confirmation of the demand under the said services as there was no allegation in show cause notice. Learned Commissioner (Appeals) while rejecting the appeal filed by the assessee has not considered the submissions and confirmed the demand, interest and penalties.