9911796707
TMI Blog2014 (6) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... d paying the service tax liability on such activities with effect from 16.5.2008, under the category of Information technology software. As such, the Revenue came to know about the activities of appellant at least with effect from 16.5.2008, the demand having been raised in the year 2011 is by invoking the longer period of limitation. The reasoning of the authorities below that appellant did not take the service tax registration and did not file any return cannot be adopted as the condition for invokation of longer period inasmuch as the question of limitation would admittedly arise in the case where no service tax has been paid. If non-payment of service tax is taken as one of the criterion for invokation of longer period of limitation, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facie of the view that demand of Rs.64,11,347/- is not liable to be paid by the appellant. 3. The balance demand of Rs. 31,78,587/- stand confirmed against the applicant on the ground that they have received Intellectual Property Right service from their parent company located outside India inasmuch as they are procuring master CD containing software opera and are copying the same which is being required by them and sold in India. 4. On the other hand it is the appellants contention that as per the agreement they are downloading the software opera and selling it in Indian market. According to the learned advocate, said activities would not get covered under the Intellectual Property Rights service category and would fall under Informatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct from 16.5.2008, under the category of Information technology software. As such, the Revenue came to know about the activities of appellant at least with effect from 16.5.2008, the demand having been raised in the year 2011 is by invoking the longer period of limitation. The reasoning of the authorities below that appellant did not take the service tax registration and did not file any return cannot be adopted as the condition for invokation of longer period inasmuch as the question of limitation would admittedly arise in the case where no service tax has been paid. If non-payment of service tax is taken as one of the criterion for invokation of longer period of limitation, then the normal period would not be applicable, in any case of de ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
