2017 (10) TMI 449

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..... cence agreement is liable for service tax in the hands of the appellant under reverse charge mechanism? - Held that: - the issue raised for the first time before this bench by the appellant that IPR in the present case does not cover under the definition of IPR service provided under the Finance Act 1994 is indeed question of law which needs consideration - Since this issue was not raised before a .....

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..... the licence agreement is liable for service tax in the hands of the appellant under reverse charge mechanism. 2. Shri J.N. Somaiya, ld. Counsel appearing for the appellants submits that in the present case it is admitted fact that IPR service was provided by the foreign companies in India to the appellant and these IPR service are not registered under any law in India. As per the definition of .....

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..... submits that the issue whether the IPR service in the present case falls under the definition of IPR service as per the Finance Act is indeed question of law which can be raised at any stage. 3. He further submits that the demand is time barred in the light of the following judgments:- i) Uniworth Textiles Ltd. - 2013 (288) ELT 161 ii) CCE Vs. Uniworth textiles ltd. - 2013 (288) ELT .....

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