2017 (10) TMI 449

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....lant Shri V.R. Reddy, AC (AR) for the respondent ORDER Per: Ramesh Nair The issue involved in the present case is that whether IPR service received by the appellant from the service providers namely M/s. Preesman International BV Netherlands, M/s. Piet Schreurs, De Kwakel BV, Netherlands and M/s. Marhein Rose & Trading Co., Netherland for cultivation and sale of cut flowers under the l....

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.... (7) TMI 559 4. Whirlpool of India Ltd. - 2016 (1) TMI 821 5. Tata Consultancy Services Ltd. - 2016 ( 41) STR 121 6. Rochem Separation Systems (India) P. Ltd. - 2015 (39) STR 112 On a query from the bench whether this issue was raised before the lower authorities, he fairly concedes that this issue is raised for the first time before this Tribunal. He also submits that the issue whethe....