https://www.taxtmi.com/caselaws?id=354597 The Tribunal dismissed the department's appeal, ruling that the appellant was not liable to pay service tax on royalty paid to a foreign company for the use of a trade mark under the reverse charge mechanism. The agreement was executed before the service became taxable, and there was no continuous supply of service post the tax introduction. The Tribunal held that Intellectual Property Service did not constitute a continuous supply beyond the date of the agreement, and no service tax was payable on royalty paid to foreign agents before a specific date. The Commissioner (Appeals) decision to set aside the demand was upheld. en-us Thu, 12 Oct 2017 00:00:00 +0530 Thu, 01 Feb 2018 06:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354597 The Tribunal dismissed the department's appeal, ruling that the appellant was not liable to pay service tax on royalty paid to a foreign company for the use of a trade mark under the reverse charge mechanism. The agreement was executed before the service became taxable, and there was no continuous supply of service post the tax introduction. The Tribunal held that Intellectual Property Service did not constitute a continuous supply beyond the date of the agreement, and no service tax was payable on royalty paid to foreign agents before a specific date. The Commissioner (Appeals) decision to set aside the demand was upheld. Case-Laws Service Tax Thu, 12 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354597