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2018 (12) TMI 501 - AT - Service TaxClassification of Service - Intellectual Property Service or not - appellant had received technical designs and drawings of locks from two foreign companies - Held that:- Only in a case where property rights is temporarily transferred on even for use on a temporary basis, can only be classified under the Intellectual Property Rights Services in the Finance Act, 1994 - In the present case, there is a claim of the appellant that there is transaction of outright sale of drawing. In support, he submitted certificate from the foreign supplier. However, the said certificates were not produced before the lower authorities. Therefore, the matter needs to be reconsidered for the period prior to 18.04.2006 - matter on remand. Demand pertaining to period from 16/03/2005 to 18/04/2006 - Held that:- It is settled that service tax on reverse charge mechanism can be levied only with effect from 18/04/2006 when section 66A was enacted - Therefore, the demand for the period 16/03/2005 to 18/04/2006 is set aside. Appeal allowed by way of remand.
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