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2019 (3) TMI 1181 - AT - Service TaxExtended period of limitation - IPR services - reverse charge mechanism - period from 10.09.2004 to March 2013 - Held that:- Prior to 18.04.2006, no tax liability arises under reverse charge mechanism is the law settled by the Apex court in the case of Indian National Ship Owners Association [2009 (12) TMI 850 - SUPREME COURT OF INDIA]. It is undisputed in the facts of this case that the demand raised on the appellant is under reverse charge mechanism - for the period prior to 18.04.2006, no demand arises on the appellant. Period post 18.04.2006 - Held that:- The demand has been raised under the category of Intellectual Property Rights services under the Finance Act 1994, by recording that the said technical knowhow which has been given by the Foreign Company is their proprietary interest, and though it is not registered under Indian Patents Act 1970, the service tax liability arises on interpretation of definition of intellectual property services - the issue is no more res integra as the Tribunal in the case of Reliance Industries Ltd [2016 (6) TMI 1108 - CESTAT MUMBAI], where it was held that If the IPR is registered in any foreign country but is not registered in India, the same will not attract the service tax - demand not sustainable. Appeal allowed - decided in favor of appellant.
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