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2017 (10) TMI 449 - AT - Service TaxReverse Charge Mechanism - IPR service - whether IPR service received by the appellant from the service providers namely M/s. Preesman International BV Netherlands, M/s. Piet Schreurs, De Kwakel BV, Netherlands and M/s. Marhein Rose & Trading Co., Netherland for cultivation and sale of cut flowers under the licence agreement is liable for service tax in the hands of the appellant under reverse charge mechanism? - Held that: - the issue raised for the first time before this bench by the appellant that IPR in the present case does not cover under the definition of IPR service provided under the Finance Act 1994 is indeed question of law which needs consideration - Since this issue was not raised before any of the lower authorities the matter needs to be remanded to the adjudicating authority for reconsideration of the entire case - appeal allowed by way of remand.
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