TMI Blog2018 (2) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... ommission/amounts paid to foreign agent stands settled in favour of the assessees in the judgment of Indian National Shipowners Association [2008 (12) TMI 41 - BOMBAY HIGH COURT], where it was held that Before insertion of section 66A with effect from 18-4-2006, there was no authority to levy service tax on Import of service. Appeal dismissed - decided against Revenue. - ST/228/2009 & ST/CO/55 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d recover service tax of ₹ 40,42,465/- short paid towards royalty paid to the foreign collaborators during the period 10.09.2004 to 31.03.2006 under the category of Intellectual Property Right (IPR) services. The appellants vide letter dated 28.06.2005 and 26.09.2005 intimated to the department that royalty paid to the foreign collaborators are outside the scope of service tax purview. On ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of such taxable service received from the date of insertion of the above rule from 16.08.2002. Therefore, the Commissioner (Appeals) finding that the appellants are not liable to pay service tax on the Intellectual Property Right service received from the foreign service provider is legally not correct and proper and hence it is liable to be set aside and the order of the adjudicating auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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