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of <h1>Appellate Tribunal upholds service tax on intellectual property services. Stay granted, second notice time-barred.</h1> <h3>KAMALKANT & CO. Versus COMMISSIONER OF C. EX., KANPUR</h3> The Appellate Tribunal CESTAT, New Delhi confirmed service tax of Rs. 12,55,493 against the appellants for providing intellectual property service. ... Demand - Intellectual property service - the nature of the services has not changed and the said fact is in the knowledge of the Revenue when the earlier show cause notice was issued on 11-4-05, we, at this prima facie stage, are of the view that the demand is barred by limitation having been raised by invoking the extended period - Decided in favor of the assessee The Appellate Tribunal CESTAT, New Delhi confirmed service tax of Rs. 12,55,493 against the appellants for providing intellectual property service. Earlier, a show cause notice was issued treating the services as franchise services, but proceedings were dropped. A second notice for the same services was issued later, which was deemed barred by limitation. The stay application was allowed unconditionally.
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