Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 1054 - AT - Service TaxClassification of services - the appellants had entered into agreement with M/s. General Motors and as per the agreement, they have to pay royalty @ 3% on local sales and 7.5% on export sales of the equipment/parts manufactured and sold - The department is of the view that such payment is royalty charges paid for technical know-how and would fall under IPR services - reverse charge mechanism - whether the service is to be classified under Intellectual Property Right Services or otherwise? - Held that: - reliance placed in the case of M/s. Saint-Gobain Gyproc India Limited Versus CCE, Rohtak [2014 (4) TMI 955 - CESTAT NEW DELHI], where on similar issue it was held that None of these services can be called intellectual property service - the services would not fall under IPR services. The impugned order is modified to the extent of only setting aside the classification of the service without disturbing the order passed setting aside the demand - appeal allowed - decided partly in favor of appellant.
|