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2019 (10) TMI 1105 - AT - Service TaxClassification of services - royalty which the appellant is paying towards the use of IPR of foreign company - whether classified under the head of ‘Intellectual Property Rights’ or not - HELD THAT:- The very identical issue has been considered by this Tribunal after careful consideration of various judgments in the case of MESSRS INDUCTOTHERM PVT. LTD. VERSUS C.S.T. SERVICE TAX - AHMEDABAD [2019 (7) TMI 1528 - CESTAT AHMEDABAD] where it was held that since so-called IPR claimed by the Revenue is not governed by any Indian Law, the same will not fall under IPR services. Thus, no Service Tax can be demanded under the head of ‘Intellectual Property Right Services’ - appeal allowed - decided in favor of appellant.
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