TMI Blog2023 (4) TMI 973X X X X Extracts X X X X X X X X Extracts X X X X ..... g Trade Mark Act in India. This is an admitted fact. IPR now under consideration can be construed to be recognized by the Indian Law, if he satisfies the requirement of IPR as per law. Registration is not a requirement - the appellant cannot be held liable for service tax under IPR. By the above, it appears that the CESTAT Benches have consistently held that the payment of royalty for IPR services was not liable to tax in India. Following the above ratio decidendi, therefore, the demands raised are not proper, for which reason the impugned orders are set aside. Appeal allowed. - MR. P. DINESHA, MEMBER (JUDICIAL) AND MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) Shri N.K. Bharath Kumar, Chartered Accountant for the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 20.07.2012 proceeded to confirm the proposals made in the Show Cause Notices. 2.2 It appears that the appellant preferred first appeals before the Commissioner of Central Excise (Appeals), Chennai, who also having upheld the demands thereby by dismissing their appeals vide impugned Order-in-Appeal Nos. 88/2013 (M-III)(ST) dated 21.02.2013 and 221/2014 (M-III) dated 19.09.2014, the appellant has preferred the present appeals before this forum. 3. Heard Shri N.K. Bharath Kumar, Learned Chartered Accountant appearing for the appellant and Smt. Sridevi Taritla, Learned Additional Commissioner appearing for the respondent. After hearing both sides, we find that the only issue that is to be decided is: whether the Revenue is justified in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arge basis under IPR service, such IPR should be recognized by any law for the time being in force in India. In the present case, the IPR is not registered for enforcement under any law including Trade Mark Act in India. This is an admitted fact. IPR now under consideration can be construed to be recognized by the Indian Law, if he satisfies the requirement of IPR as per law. Registration is not a requirement. We note that the Board has also clarified these aspects more specifically, with reference to the phrase law for the time being in force. It is clarified in the Circular dated B2/8/2004-TRU dated 10.09.2004, that the said phrase implies such laws as are applicable in India. IPRs covered under Indian Law in force at present alone are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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