2014 (6) TMI 169

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...., & Ms. Sayasree Basu Mullick, Advocates For the Respondent : Shri Govind Dixit, AR ORDER Per Ms. Archana Wadhwa (for the Bench): After hearing both the sides, we find that the demand of Rs.95,90,204/- stand confirmed against the applicant along with imposition of penalties and confirmation of interest. Out of said demand, an amount of Rs.64,11,347/- is confirmed under the business aux....

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....m their parent company located outside India inasmuch as they are procuring master CD containing software opera and are copying the same which is being required by them and sold in India. 4. On the other hand it is the appellants contention that as per the agreement they are downloading the software opera and selling it in Indian market. According to the learned advocate, said activities would ....

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....again relied upon the terms of agreement, which clearly reveal that services being received by the appellant were Intellectual Property Rights services. As regards the limitation, he submits that inasmuch as the appellant did not apply for service tax registration, did not file any return and did not pay the service tax, the Revenue was justified in invoking the longer period of limitation. 6. ....

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....turn cannot be adopted as the condition for invokation of longer period inasmuch as the question of limitation would admittedly arise in the case where no service tax has been paid. If non-payment of service tax is taken as one of the criterion for invokation of longer period of limitation, then the normal period would not be applicable, in any case of demand of service tax. As such, we prima faci....