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2018 (5) TMI 984 - AT - Service TaxLiability of service tax - reverse charge mechanism - recipient of intellectual property service - Held that: - There is no doubt that the appellant is a person and as supplier of the technology related to software, their overseas provider is the holder of the intellectual property right. The service to be taxable is found within section 65(55b) of Finance Act, 1994 - It is clear, therefore, that what is envisaged for taxation is the utilisation of intellectual property which is recognised as such within the territory of India and such right over the intellectual property should be enforceable by the laws of the country. In the absence of any allegation or evidence that the intellectual property right of the supplier of these services to the appellant is recognised under the intellectual property laws of India, the demand against the appellant will not sustain - Appeal allowed - decided in favor of appellant.
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