2017 (8) TMI 906

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....t Shri A.B. Kulgod, AC (AR) for the respondent ORDER Per: Ramesh Nair The fact of the present case is that demand of service tax was confirmed against the appellant under the head of Intellectual Property Rights received from the abroad under reverse charge mechanism. 2. Shri V.B. Shete, Ld. Counsel for the appellant submits that firstly service tax on the Intellectual Property Righ....

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....xable. On this legal issue, this Tribunal in Reliance Inds. Ltd. 2016 (44) STR 82 allowed the appeal of the assessee. 3. Shri A.B. Kulgod, AC (AR) appearing on behalf of the revenue reiterates the findings in the impugned order. 4. We have carefully considered the submission made by both sides. 5. We find that the royalty paid by the appellant is towards Intellectual Property Right which ....