Royalty payment for IPR services not liable to Service tax on RCM

LifeCell International Private Limited Vs Commissioner of Central Excise and Service Tax (CESTAT Chennai) The dispute in the present case is relating to the liability of the appellant under IPR service on Reverse Charge Mechanism (RCM). 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 for enforcement under any law including Trade Mark Act i...