TaxTMI 
TaxTMI 
2023 (4) TMI 973
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.... (JUDICIAL) AND MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) Shri N.K. Bharath Kumar, Chartered Accountant for the Appellant Smt. Sridevi Taritla, Additional Commissioner for the Respondent ORDER Brief undisputed facts, as could be gathered from the orders of lower authorities, are that the appellant is engaged in the process of separation, isolation, storage and cryo-preservation of Umbilical C....
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....he period April 2008 to June 2009 respectively proposing, inter alia, to demand Service Tax on the royalty payments made by the appellant, along with applicable interest and penalties. The appellant appears to have filed replies denying any liability under Service Tax, but however, not satisfied with the explanation, the Adjudicating Authority vide Order-in-Original Nos. 18/2010 dated 07.12.2010 a....
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....id to M/s. CCI? 4.1 The Learned Chartered Accountant for the appellant would submit, at the outset, that the issue involved in the present case is no more res integra as the same is settled by this Chennai Bench of the CESTAT in the appellant's own cases for different periods, namely: - (i) M/s. LifeCell International Pvt. Ltd. v. Addl. Commissioner of Central Excise, Chennai-III [Final Ord....
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....e is relating to the liability of the appellant under IPR service on reverse charge basis. Similar disputes have been repeatedly brought before the Tribunal for a decision. It has been held that to be held liable for service tax on reverse charge basis under IPR service, such IPR should be recognized by any law for the time being in force in India. In the present case, the IPR is not registered fo....