2023 (3) TMI 65

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....INESHA, MEMBER (JUDICIAL) AND MR. M. AJIT KUMAR, MEMBER (TECHNICAL) Shri Joseph Prabakar, Learned Advocate for the Appellant Shri M. Ambe, Learned Deputy Commissioner for the Respondent ORDER These appeals are filed by the assessee against the common Orders-in-Original No. LTUC/99-102/2012-(C) dated 22.03.2012 passed by the Commissioner of Central Excise and Service Tax, Large Taxpayer....

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....3. The Revenue, entertaining a further doubt that the appellant had not paid the Service Tax immediately on the above payments, issued Show Cause Notices, as per the tabular column at Page 3 of the impugned Orders-in-Original, proposing thereby to demand Service Tax on the provisions made for the above payments along with interest, apart from penalties under Sections 76 and 77 of the Finance Act, ....

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.... M. Ambe, Learned Deputy Commissioner for the Revenue. After hearing both the sides and after going through the Appeal Memorandum, we find that the only issue that is to be decided by us is: whether the lower authority was justified in demanding interest under Section 75 of the Finance Act, 1994 ? 4.1 Learned Advocate for the appellant submitted at the outset that the very question of taxabilit....

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....ious orders relied upon during the course of arguments. 7. We find that in the above orders of the CESTAT Benches relied upon by the Learned Advocate for the appellant, it has been held that in order to be categorized for the purpose of Service Tax under Intellectual Property Rights, such rights should have been registered with the Trademark / Patent authority in India as per the law for the ti....