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2016 (8) TMI 150 - CESTAT NEW DELHI
Import of services or not - ntellectual Property Right service - taxability u/s 66A - Held that:- to be categorized for service tax purpose under IPR, such right should have been registered with trade mark/patent authority. In the present case, admittedly, there is no right recognized as IPR under any law for the time being in force in India. As such, there can be no provision of IPR service for tax liability on reverse charge basis. - Demand set aside - Decided in favor of assessee.