Appellant's Service Tax Appeal Denied Over RCM Classification; Payments to Lear Corp. Labeled as Maintenance Charges.

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....Classification of services - Reverse charge mechanism (RCM) - there is no evidence in support of the claim of the Appellant that what they were required to pay M/s Lear Corporation, USA was not the maintenance charges for usage of the software but the charges for the software. - Demand confirmed.....