TMI Blog2014 (6) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue came to know about the activities of appellant at least with effect from 16.5.2008, the demand having been raised in the year 2011 is by invoking the longer period of limitation. The reasoning of the authorities below that appellant did not take the service tax registration and did not file any return cannot be adopted as the condition for invokation of longer period inasmuch as the question of limitation would admittedly arise in the case where no service tax has been paid. If non-payment of service tax is taken as one of the criterion for invokation of longer period of limitation, then the normal period would not be applicable, in any case of demand of service tax. As such, we prima facie agree with the applicant that longer peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs.64,11,347/- is not liable to be paid by the appellant. 3. The balance demand of Rs. 31,78,587/- stand confirmed against the applicant on the ground that they have received Intellectual Property Right service from their parent company located outside India inasmuch as they are procuring master CD containing software opera and are copying the same which is being required by them and sold in India. 4. On the other hand it is the appellants contention that as per the agreement they are downloading the software opera and selling it in Indian market. According to the learned advocate, said activities would not get covered under the Intellectual Property Rights service category and would fall under Information technology software servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the category of Information technology software. As such, the Revenue came to know about the activities of appellant at least with effect from 16.5.2008, the demand having been raised in the year 2011 is by invoking the longer period of limitation. The reasoning of the authorities below that appellant did not take the service tax registration and did not file any return cannot be adopted as the condition for invokation of longer period inasmuch as the question of limitation would admittedly arise in the case where no service tax has been paid. If non-payment of service tax is taken as one of the criterion for invokation of longer period of limitation, then the normal period would not be applicable, in any case of demand of service tax. As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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