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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