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2019 (4) TMI 1416 - AT - Service TaxClassification of services - Intellectual Property Services or otherwise - manufacture and supply of machinery and equipment under License Agreements with two foreign companies located outside India - HELD THAT:- The issue is no more res-entigra in view of the circular issued by CBEC and DGST dated 21/12/2007. Section 66A of the Finance Act, 1994, inserted with effect from 18-04-2006, provides that where any taxable service is provided or to be provided by a person who has established a business or has a fixed establishment from which the service is provided or to be provided or has his permanent address or usual place of residence, in a country other than India, and is received by a person who has his place of business, fixed establishment, permanent address or usual place of residence, in India, such service shall be taxable service.” The impugned order is modified to the extent that the demand of Service Tax w.e.f. 19/04/2006 is sustained. The demand for the earlier period is set aside and the penalties imposed under Section 76, 78 & 77 are set aside - appeal allowed in part.
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