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2015 (8) TMI 449 - CESTAT AHMEDABAD

2015 (8) TMI 449 - CESTAT AHMEDABAD - TMI - Intellectual Property Services - According to the Revenue, the Intellectual Property Services was brought into the service tax net with effect from 07.9.2004 and the appellant is liable to pay service tax as recipient in India - Held that:- Issue is no more res-integra and settled by the decision in the case of Indian National Shipowners Association vs. UOI - [2008 (12) TMI 41 - BOMBAY HIGH COURT], which is upheld by the Hon'ble Supreme Court as report .....

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riod October 2004 to September 2005 - Decided in favour of assessee. - Appeal No. : ST/64/2008 - ORDER No. A/11031/2015 - Dated:- 16-7-2015 - Mr. P.K. Das and Mr. P.M. Saleem, JJ. For The Appellant : Shri Kuntal Parikh, Advocate For The Respondent : Shri Alok Srivastava, Authorised Representative Per : Mr. P.K. Das; After hearing both the sides and on perusal of the records, we find that the appellants were engaged in the manufacture of Industrial or Electrical Induction Melting furnace of diffe .....

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