TMI BlogAppellant's Services Classified as Intellectual Property, No Tax Applicable for Pre-September 10, 2004 Services.Classification of service - Consulting Engineer services or Intellectual Property Service (IPR) - As the services by the appellant were provided during the period prior to 10.09.2004, therefore, no service tax is leviable upon the appellant as services are of IPR - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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