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2012 (9) TMI 377 - AT - Service TaxConsulting Engineer Service - Short payment of service tax - assessee contested to consider the service as Intellectual Property Right Service - Held that:- Considering reply to the show cause notice the appellants submitted that they had paid R & D Cess and what was received by them was Intellectual Property Rights Service. Obviously there was a mistake on the part of the appellants in showing the classification of service in the return wrongly but it cannot be said that they treated the service as consulting engineering service in view of the fact that they had paid R & D Cess in September 09 itself i.e. before filing the return for the period ending 30.09.09 as evident from challans submitted. As the Commissioner (Appeals) would have examined the contract, nature of service received and give reasons as to why the service cannot be classified as Intellectual Property Right Service matter is required to be remanded to the Commissioner (Appeals) to pass a well reasoned order - orders for waiver of predeposits.
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