Intellectual property right service - Definition of sale in ...

Interpretation of 'Sale' in Section 2(h) Excludes Intangible Goods like IP Rights from Tangible Goods Provisions.

June 20, 2012

Case Laws Service Tax AT

Intellectual property right service - Definition of sale in section 2 (h) of Central Excise Act - This provisions can not be interpreted to mean that provisions that are relevant for tangible goods will apply for intangible goods when the subject involved requires a distinction to be made. - AT

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Intellectual property right service - Definition of sale in ...

Interpretation of 'Sale' in Section 2(h) Excludes Intangible Goods like IP Rights from Tangible Goods Provisions.

June 20, 2012

Case Laws Service Tax AT

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