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2017 (9) TMI 878 - AT - Service TaxErection, commissioning and installation services - equipments supplied by the appellants to its customers - Held that: - As all the agreements have not been examined by the adjudicating authority to give clear finding, therefore, the said demand is not sustainable in eyes of law - matter is remanded back to the adjudicating authority to decide the issue afresh. IPR service - royalty income pertaining to licensing of technical information/knowhow under the category of business auxiliary services - Held that: - As all the agreements entered by the appellant prior to 10.9.2004, therefore, on the basis of said agreements, the royalty is not chargeable to service tax - demand under the category of IPR service is not sustainable. Marketing support services - sale promotion and marketing services to UOP LLC and other overseas companies - Held that: - the service has been received by the service recipient located outside India and used outside India - the demand in respect of marketing support service under the category of business auxiliary service is not sustainable against the appellant. Charges paid to the company’s overseas entities in respect of maintenance of software - Held that: - it is fact on record that the software is located in a server outside India, therefore, the service has been provided outside India and used outside India only - the demand against the appellant on account of maintenance of software is not sustainable. Appeal allowed in part and part matter on remand.
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