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    <title>2019 (3) TMI 1181 - CESTAT HYDERABAD</title>
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    <description>The Tribunal held that the appellant is not liable to discharge service tax liability under the reverse charge mechanism for the period before 18.04.2006. The demand raised for Intellectual Property Rights services was deemed unsustainable as the technical know-how provided by a foreign company not registered under Indian laws does not attract service tax liability. The Tribunal set aside the impugned orders and ruled in favor of the appellant based on established legal precedents.</description>
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      <description>The Tribunal held that the appellant is not liable to discharge service tax liability under the reverse charge mechanism for the period before 18.04.2006. The demand raised for Intellectual Property Rights services was deemed unsustainable as the technical know-how provided by a foreign company not registered under Indian laws does not attract service tax liability. The Tribunal set aside the impugned orders and ruled in favor of the appellant based on established legal precedents.</description>
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