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2014 (2) TMI 409 - CESTAT CHENNAIWaiver of pre-deposit - application for modification of stay order - Royalty charges - Intellectual Property Right Services - Whether applicant is liable to pay service tax on royalty charges paid to foreign company as service recipient under Intellectual Property Right Services - Held that:- Prima facie, it appears from the record that applicant paid royalty to the foreign company. no royalty payment was made by applicant has been considered in the stay order - Extension for period of compliance granted - Decided partly in favour of assessee.
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