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Service Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Intellectual Property Right not covered by the Indian laws would ...


Intellectual Property Rights not recognized by Indian law are exempt from taxation under Intellectual Property Right Services.

November 6, 2015

Case Laws     Service Tax     AT

Intellectual Property Right not covered by the Indian laws would not be covered under taxable service in the category of Intellectual Property Right Services - The definition of taxable service includes only such IPRs (except copyright) that are prescribed under law for the time being in force - AT

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