Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Levy of Service tax - royalty paid to M/s Unisys Corporation, ...

Case Laws     Service Tax

August 8, 2018

Levy of Service tax - royalty paid to M/s Unisys Corporation, USA - whether taxable under Intellectual Property Right Service or not? - Revenue failed to prove the IPR services. - Demand set aside.

View Source

 


 

You may also like:

  1. The Court held that the demand for levy/fee/royalty on advertisements made without legislative sanction is violative of Article 265 of the Constitution. The imposition...

  2. Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

  3. Electronic refund of service tax paid on taxable services used for exports of goods - Trade Notice

  4. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

  5. Levy of Service Tax - rendering cleaning service mostly to non- commercial organizations, government hospitals, educational institutes - As the cleaning service has been...

  6. Service tax liability - Franchise service - The offering of M/s Shri Sai Transport and Courier Pvt Ltd to its customers are the services associated with Maharashtra...

  7. Levy of service tax / GST on royalty - scope of the term "taxable service" - royalty in quarrying stones - While the revenue is not restrained from conducting and...

  8. Levy of service tax - Intellectual Property Services - The Tribunal observed that the technology transfer did not qualify as intellectual property rights under Section...

  9. Recovery of short paid service tax - Construction of Complex Service - adjustment of the excess service tax paid - Service Tax when introduced followed the receipt based...

  10. CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

  11. The royalty paid by the appellant to their holding company in USA towards the that receipt and use of software does does not fall under the 'Intellectual Property...

  12. Determination of the taxable value for payment of service tax on reverse charge basis by the service recipient in respect of Goods Transport Agency (GTA) Services. The...

  13. Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

  14. Levy of Service Tax - royalty paid to overseas entity - transferring of technical know-how cannot be equated to transfer of Intellectual Property Right and that as long...

  15. Levy of tax on advertisement - Constitutional Validity of Section 103(b)(vi), 134 containing the words "after levy of tax under Section 134 has been determined by the...

 

Quick Updates:Latest Updates