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2013 (5) TMI 453 - AT - Service TaxImport of IPR - Duty of customs or service tax - Import of imported drawings and designs along with the plant and machinery and capital goods. - held that:- It is not in dispute that the appellant has paid the entire amount of service tax liability and interest thereof under the Head Intellectual Property Right Services. It is also not in dispute that the said service tax liability has arisen only on the ground of receipt of Drawing and Designs from upcountry seller of the Plants and Machinery to the appellant for installation/ fabrication and erection the said machinery for manufacturing the finished goods by the appellant. - levy of service tax upheld. Regarding penalty - held that:- there cannot be any malafide intention attributable to the actions of the appellant in not discharging the service tax liability under the category of Intellectual Property Right Services. Be that as it may, we find that the entire amount of service tax liability stands deposited along with interest before the issuance of show cause notice. We also note that the appellant was eligible to avail Cenvat credit on the such service tax paid, as it was in relation to the Plant and Machinery, which is used for manufacturing of finished goods. - levy of penalty deleted - decided in favor of assessee.
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