Service Tax on Royalty Payments for Intellectual Property Services Overturned; Training and Demos Ruled Non-Taxable.

Levy of service tax on the royalty under reverse charge mechanism - Intellectual Property Service - scope of the work "namely" - The appellant demonstrates and imparts training to the customers who use their software for their own use under specific lock code system. - Demand set aside since the activity was not taxable - AT .....

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