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Service Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Intellectual Property Service - Application for IPR was filed - ...


Service Tax Demand on IPR Application Under PPV Act Deemed Unsustainable; Rights Granted Post-Registration.

December 5, 2019

Case Laws     Service Tax     AT

Intellectual Property Service - Application for IPR was filed - As regards, the requirements of law, the governing statute is the PPV Act, according to which the Right flows from the moment the registration is granted. Once the application is filed, procedure follows, which is not just an empty formality. - demand is not sustainable.

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