Reverse charge mechanism - Though the statute can, and does, ...

Reverse Charge Mechanism Does Not Make Recipient Owner of Intellectual Property; Highlights Limitations in IP Rights Context.

January 29, 2019

Case Laws Service Tax AT

Reverse charge mechanism - Though the statute can, and does, deem the recipient to be the provider, there is no provision that deems the recipient to be the possessor of the intellectual property which, unlike the other services in the omnibus provision, is determined by the laws governing intellectual property - a strictly legal acknowledgement that cannot be disaggregated from the definition of a taxable service.

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Reverse charge mechanism - Though the statute can, and does, ...

Reverse Charge Mechanism Does Not Make Recipient Owner of Intellectual Property; Highlights Limitations in IP Rights Context.

January 29, 2019

Case Laws Service Tax AT

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