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2019 (6) TMI 793 - AT - Service TaxJurisdiction - It is the case of the Department that the respondent had rendered Intellectual Property Rights Services on which they had not discharged the Service Tax - scope of SCN - HELD THAT:- The Adjudicating Authority, in the impugned order, observed that the assessee produced a Chartered Accountant’s certificate certifying that the amount has been received in foreign currency. Thereafter, the Department referred the matter to Director (Cost) who confirmed the receipt of foreign exchange, but was unable to link it to the exports item wise. The assessee clarified that this was because the income for the services which were rendered were received during the next financial year in some cases. The demand raised in the Show Cause Notice alleging that the remuneration for the IPR Services were not received in foreign currency unsustainable and unsubstantiated. Appeal dismissed - decided against Revenue.
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