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2013 (10) TMI 300 - CESTAT BANGALORECENVAT Credit – Intellectual Property Service u/s 65(55b) - Revenue was of the view that assesses were not entitled for taking credit in excess of 20% under the provisions of Rule 6(3) of the CENVAT Credit Rules, 2004 – Held that:- The applicant had transferred copyright and therefore, the same was not included in the definition of ‘Intellectual Property Service’ - it cannot be said that the same was taxable service and it cannot be exempted service. Export of Service – Held that:- In respect of the demand of the service recipient was outside India though the part of the advertisements was also broadcasting in India - The Board vide Circular No. 111/05/2009-ST clarified that for the services fall under the Category III [Rule 3(1)(iii)], the relevant factor was the location of the service receiver and not the place of performance - As the service recipient was outside India, therefore, there was merit in the contention of the applicant. Business Auxiliary Services - As regards demand in respect of ‘Business Auxiliary Service’ – the applicant was receiving the service from the foreign cable operator in respect of their business - We find that the applicant had not made out prima facie case for total waiver of pre-deposit of the service tax for the normal period of demand - In respect of the other demands, the applicant had not made out a case for total waiver of pre-deposit of the service tax – the applicant was directed to make a pre-deposit – partial stay granted.
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