CESTAT held that services received by the appellant from...

CESTAT held that services received by the appellant from overseas entities are classifiable as IPR services and not as franchise services. Applying its earlier decision in the appellant's own case, the Tribunal ruled that the appellant is entitled to the exemption/abatement of service tax under the Notification dated 10.09.2004 available to holders of IPR. The Tribunal rejected Revenue's request to keep the matter pending merely because the earlier order had been admitted in appeal by SC, noting absence of any stay and distinguishing the West Coast Paper Mills ruling. The appeal was accordingly allowed in favour of the appellant.