TMI Blog2018 (1) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... ‘API’ monogram on their product as a sign of quality. The amount paid also categorised as fees/royalty - we uphold the tax liability on the assessee-Appellants on reverse charge basis on such consideration paid by them to the American Petroleum Institute, USA. The said service is taxable as Intellectual Property Rights (IPR). Time Limitation - Held that: - the first notice was issued on 08.01.2010 on the same activity and the second was issued on 22.11.2012, however, with a different classification - there is no justification invoking the extended period in the second show cause notice. Appeal allowed in part. - Service Tax Appeal No.1404 of 2011 & 51096 of 2014 - ST/A/58634-58635/2017-CU[DB] - Dated:- 8-12-2017 - Mr. (Dr.) Satish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand was raised under the tax entry Technical Testing Certification Services . The second show cause notice dated 22.11.2012 was issued covering the period 01.04.2009 to 31.03.2012 under the tax entry Intellectual Property Right . The lower authorities confirmed the Service Tax liability of ₹ 49,990 and ₹ 1,40,940/- respectively. There is penalty also in respect of the second show cause notice. 3. Heard Shri O.P. Agarwal, learned counsel for the assessee-Appellants and Shri A.K. Singh, learned DR for the Department. 4. The learned counsel for the assessee-Appellants submits that for the same set of activity of availing certification service, they were put to tax liability under different tax entry. The same is not sust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f quality. The amount paid also categorised as fees/royalty. This is not a simple certification process. This much has been apparently admitted by the Revenue also in the second proceedings. As such, we uphold the tax liability on the assessee-Appellants on reverse charge basis on such consideration paid by them to the American Petroleum Institute, USA. The said service is taxable as Intellectual Property Rights (IPR). 7. However, on the question of limitation, we note that the first notice was issued on 08.01.2010 on the same activity and the second was issued on 22.11.2012, however, with a different classification. We note that for the same activity, pursuant to agreement with American Petroleum Institute proceedings were initiated und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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