2015 (8) TMI 449

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..... 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 reported in [2009 (12) TMI 850 - SUPREME COURT OF 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 Dat .....

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..... Melting furnace of different capacity classifiable under Chapter 84 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 Property Services was brought into the service tax net with effect from 07.9.2004 a .....

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