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2023 (4) TMI 973 - AT - Service TaxLevy of Service Tax - royalty for Intellectual Property Rights (IPR) services - Section 68(2) of the Finance Act, 1994 - HELD THAT:- The issue is decided in the case of M/S. ASIA CRYO CELL PVT. LTD. VERSUS CCE & ST, CHENNAI [2018 (2) TMI 149 - CESTAT CHENNAI] where it was held that In the present case, the IPR is not registered for enforcement under any law including Trade Mark Act in India. This is an admitted fact. IPR now under consideration can be construed to be recognized by the Indian Law, if he satisfies the requirement of IPR as per law. Registration is not a requirement - the appellant cannot be held liable for service tax under IPR. By the above, it appears that the CESTAT Benches have consistently held that the payment of royalty for IPR services was not liable to tax in India. Following the above ratio decidendi, therefore, the demands raised are not proper, for which reason the impugned orders are set aside. Appeal allowed.
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