TMI Blog2014 (2) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that:- Prima facie, it appears from the record that applicant paid royalty to the foreign company. no royalty payment was made by applicant has been considered in the stay order - Extension for period of compliance granted - Decided partly in favour of assessee. - ST/303/11 - - - Dated:- 2-4-2013 - Shri. P.K. Das and Shri. Mathew John, JJ. For the Appellant: Shri S. Muthuvenkatraman, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny point of time by the applicant which was taken in their grounds of appeal. 5. On a perusal of the impugned order, we find that the issue involved in this case is as to whether applicant is liable to pay service tax on royalty charges paid to foreign company as service recipient under Intellectual Property Right Services. In this context, Ld. AR for Revenue drew the attention of the Bench to a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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