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2018 (2) TMI 149 - AT - Service TaxIntellectual Property Service - reverse charge mechanism - case of appellant is that Since recognition by Indian law is a pre-requisite to tax under IPR service, the appellants are not liable to pay service tax - 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 - appeal allowed.
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