Appellate Tribunal upholds service tax on intellectual property services. Stay granted, second notice time-barred.

The Appellate Tribunal CESTAT, New Delhi confirmed service tax of Rs. 12,55,493 against the appellants for providing intellectual property service. Earlier proceedings were dropped, and a second notice was issued, deemed barred by limitation. The stay application was allowed unconditionally.

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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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