Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Mumbai)The CESTAT Mumbai set aside the service tax demand of Rs. CESTAT Mumbai held that the core character of the agreement was a licence to use pre-existing intellectual property, rather than provision of consulting or engineering services. Since the services received were not Consulting Engineer Services, the service tax demand itself was unsustainable. FULL TEXT OF THE CESTAT MUMBAI ORDERThe present appeal assails the Order-in-Original dated 28.02.2017 passed by the Commissioner, Central Excise, Customs & Service Tax, Aurangabad whereby the learned Commissioner confirmed a demand of Service Tax amounting to Rs.2,31,03,922/- u/s. Learned counsel also raised the issue that the provision for levy of service tax on service recipient under reverse charge basis came into operation w.e.f.