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2018 (2) TMI 148 - AT - Service TaxLiability of service tax - payment of consideration for usage of Trademark "AREVA", which is owned and registered by parent company of the appellants in France - reverse charge mechanism - Held that: - There is no provision of Intellectual Property Rights Service for tax liability on reverse charge basis, when such Intellectual Property Rights/Trademark is not recognised for enforcement in India under any law for the time being in force. The submission of the Revenue that the Trademark used by the appellants were recognised by the Trademarks Act, 1999 as the same is fulfilling the legal requirements, cannot be appreciated. As long as it is legally not recognised by a process under the Act, the same cannot be considered as recognised by the law. Circular dated 17.09.2004 of CBEC clarifies that IPRs covered under Indian law in force at present alone are chargeable to service tax. In fact, the clarification supports appellants. Appeal allowed - decided in favor of appellant.
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