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    <title>2013 (10) TMI 965 - CESTAT KOLKATA</title>
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    <description>The Tribunal waived the predeposit of dues related to one Appeal as payments made before 18.04.2006 for software license fees could not be subjected to service tax. Recovery was stayed during the Appeal. However, for the second Appeal, installments paid after 18.04.2006 were deemed subject to service tax under Intellectual Property Rights. The Applicant was directed to deposit the entire service tax amount within twelve weeks, with non-compliance leading to dismissal of the Appeal.</description>
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    <pubDate>Fri, 19 Jul 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=238510</link>
      <description>The Tribunal waived the predeposit of dues related to one Appeal as payments made before 18.04.2006 for software license fees could not be subjected to service tax. Recovery was stayed during the Appeal. However, for the second Appeal, installments paid after 18.04.2006 were deemed subject to service tax under Intellectual Property Rights. The Applicant was directed to deposit the entire service tax amount within twelve weeks, with non-compliance leading to dismissal of the Appeal.</description>
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      <pubDate>Fri, 19 Jul 2013 00:00:00 +0530</pubDate>
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