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M/s. Inductotherm India Pvt. Limited Versus Versus Commissioner of Central Excise & S.T., Ahmedabad

2015 (8) TMI 449 - CESTAT AHMEDABAD

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 .....

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INDIA]. The learned advocate also relied upon the decision of the Hon'ble Gujarat High Court in the case of Commissioner of Service Tax vs. Quintiles Data Processing Centre (I) Pvt. Limited - [2011 (4) TMI 585 - GUJARAT HIGH COURT]. It has been held .....

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d 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 Representat .....

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of the Schedule to the Central Excise Tariff Act, 1985. They have received the services of Intellectual Property Service from M/s. Inductotherm Industries Inc., USA, a foreign party and paid them royalty. According to the Revenue, the Intellectual Pr .....

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