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2021 (11) TMI 831 - AT - Service TaxRecovery of service tax - demand pertaining to the period prior to 18.4.2006 and the period after such date - IPR Services - reverse charge mechanism - HELD THAT:- As a recipient of taxable service, the appellant was not liable to pay service tax under reverse charge mechanism prior to the period 18.4.2016 as per the judgment of Hon’ble Bombay High Court in the case of INDIAN NATIONAL SHIPOWNERS ASSOCIATION VERSUS UNION OF INDIA [2008 (12) TMI 41 - BOMBAY HIGH COURT], which was subsequently been affirmed by the Hon’ble Supreme Court, UNION OF INDIA VERSUS INDIAN NATIONAL SHIPOWNERS ASSOCIATION [2009 (12) TMI 850 - SC ORDER]. Considering the factual matrix, the original authority has not only dropped the demand for the period prior to 18.4.2006 but also dropped the proposed demand towards IPR service received by the respondent after such effective date, holding that, such service was not liable for payment of service tax prior to the period 1.7.2012. There are no infirmity in the impugned order passed by the learned adjudicating authority - Revenue dismissed.
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