2026 (9) TMI 349

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....E ASHWANI KUMAR MISHRA AND HON'BLE MR. JUSTICE ROHIT KAPOOR For the Appellant: Present Mr. Ajay Kalra, Senior Standing Counsel, with Ms. Isha Janjua, Advocate,. For the Respondent: Ms. Krati Singh, Advocate, and Ms. Samiksha Uniyal, Advocate and Ms. Khushi Satviki, Advocate. ASHWANI KUMAR MISHRA, A.C.J. (ORAL) 1. While entertaining the present State Tax Appeal, this Court, vide ord....

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....order dated 25.08.2023 passed by the Customs, Excise & Service Tax Appellate Tribunal, Chandigarh (hereinafter referred to as "the Tribunal") in Service Tax Appeal No. 56241 of 2013. 3. The appellant-Department sought to justify levy of service tax on the royalty claiming it to be under the 'Intellectual Property Rights' under reverse charge mechanism. The other question is as to whether the se....

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....and 7 that approach to the High Court in such circumstances would not be permissible and the remedy available to the appellant-Department will be to prefer an Appeal before Hon'ble the Supreme Court. This view has been reiterated in several other judgments of this Court. 7. Once that be the position and the objection raised on behalf of the respondent, challenging the maintainability of the pre....