TMI Blog2019 (4) TMI 1416X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry other than India, and is received by a person who has his place of business, fixed establishment, permanent address or usual place of residence, in India, such service shall be taxable service. The impugned order is modified to the extent that the demand of Service Tax w.e.f. 19/04/2006 is sustained. The demand for the earlier period is set aside and the penalties imposed under Section 76, 78 77 are set aside - appeal allowed in part. - Appeal No. ST/17/2009 - ORDER NO. FO/77108/2018 - Dated:- 27-12-2018 - SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL) AND SHRI BIJAY KUMAR, MEMBER (TECHNICAL) Shri Avra Majumdar, Adv. for the Appellant (s) Shri A. Roy, Suptd. (A.R.) for the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufactured in India by Larsen Toubro Limited under License from Hazemag EPR Gmbh, Germany . 3. During the periods 01-04-2002 to 18-04-2006 and 19-04-2006 to 30-06-2007, the Appellants remitted the Royalty amounts to the said foreign companies, viz. T.J. Gundlach Machine Co., Belleville II, U.S.A. and Hazemag EPR GmbH, Dulmen, Germany, respectively, on the basis of the Net Selling Prices of the Licensed Products in respect of the orders executed by the Appellants in the Licensed Territory and/or outside the Licensed Territory at the percentages as noted at paragraph 2 above. 4. Being Royalty amounts computed at respective percentages of the Net Selling Price of the Licensed Products for use of the Licences [ pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o manufacture, use and sell Licensed products in the Licensed Territory during the period of agreement. (ii) Payment were remitted under the head of Royalty through foreign currency on the net selling price as per the agreement. (iii) As per the definition of IPR (a) There must be a document granting exclusive right to use, manufacture and sell the goods and services. (b) Transfer must be temporary in nature. (c) IPR includes Patents, Trademarks, Design or any other similar right to an intangible property. In the enclosed agreement (scan copy) between L T and GUNDLACH, USA and HAZMAG, Germany, we can conclude from the scope of the contract that L T receiving the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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