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Service Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Service tax liability on Domain Names - The transaction in ...


Domain Name Sales Classified as Property Transactions; No Service Tax Applicable Due to Trademark-Like Status.

August 7, 2019

Case Laws     Service Tax     AT

Service tax liability on Domain Names - The transaction in domain name is a transaction in property in the goods and amounts to transaction of sale of goods - Domain name are akin to trade mark, making them the property of the person who owns it - service tax not attracted.

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