https://www.taxtmi.com/caselaws?id=354728 The Tribunal ruled in favor of the appellant, setting aside the tax liability and penalty imposed under the Finance Act, 1994. The decision clarified that for service tax liability under Intellectual Property Rights (IPR) services on a reverse charge basis, recognition under Indian law is essential, regardless of registration status. The appellant was granted relief based on the requirement of IPR recognition under Indian law, as established by legal interpretation and precedents cited during the proceedings. en-us Fri, 17 Nov 2017 00:00:00 +0530 Sat, 03 Feb 2018 08:32:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354728 The Tribunal ruled in favor of the appellant, setting aside the tax liability and penalty imposed under the Finance Act, 1994. The decision clarified that for service tax liability under Intellectual Property Rights (IPR) services on a reverse charge basis, recognition under Indian law is essential, regardless of registration status. The appellant was granted relief based on the requirement of IPR recognition under Indian law, as established by legal interpretation and precedents cited during the proceedings. Case-Laws Service Tax Fri, 17 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354728