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2014 (7) TMI 74 - CESTAT KOLKATAImport of services - reverse charge - Appellant claimed that the service tax demanded against them under the Head, ‘Intellectual Property Service’, had already been discharged under the Head, ‘Scientific and Consultancy Services’ - Held that:- After going through the Certificate of the Chartered Accountants dated 23.01.2014 placed before us, apparently we find that the Applicant had discharged the service tax involved in the present case, under the category, ‘Scientific and Consultancy Services’, for which the show cause notice was issued to them under the category, ‘Intellectual Property Services’, as is evident from the Annexure to the said show cause notice - Matter remanded back - Decided in favour of assessee.
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