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Service Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Drawings and designs imported by the appellant - transfer of ...


Technical Know-How Transfer Not IPR Service, Stay Granted Under Finance Act 1994.

August 4, 2014

Case Laws     Service Tax     AT

Drawings and designs imported by the appellant - transfer of technical know-how - since the transfer is of permanent nature, it does not fall within the definition of IPR services as defined in the Finance Act, 1994 - stay granted - AT

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