Classification of services - Intellectual Property Rights or not ...

Case Laws Service Tax

May 25, 2020

Classification of services - Intellectual Property Rights or not - unless such technical know-how etc are listed under the law for time being in force in the country and the services cannot be held to be a taxable service.

View Source

← Previous Next →

Classification of services - Intellectual Property Rights or not ...

Case Laws Service Tax

May 25, 2020

You may also like:

Intellectual property rights service - Payment of royalty on account of technical know-how charges - Commissioner has failed to go into these aspects in detail and has...

Classification of services - technical knowhow - Know-how is not recognized as Intellectual Property law by any Indian Law for the time being in force - appellants are...

Intellectual Property Service - Import of services - reverse charge mechanism (RCM) - know how - the grant of exclusive right to the Appellant by Mauritius Revlon to use...

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...

Levy of Service Tax - Intellectual Property Service - permission granted to the CBUs / TMUs to affix the brand name / trade name belonging to them on the IMFL...

Classification - Annual technical support fee - Consulting Engineers' Service or Intellectual property services (IPR) - not taxable as consulting engineer's service - AT

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

Nature of expenditure - amount paid as fee for user of know-how - capital expenditure or revenue expenditure - where an assessee who is engaged in the business of...

As the said IPRs supplied by the foreign collaborators of the appellant are not registered in India, the technical know-how , etc. supplied by the foreign collaborators...

Demand of service tax - Transfer of intellectual property right - Hdemand under ‘scientific and technical service' is not sustainable hence set aside - AT

Intellectual Property Service (IPR) - import of services - taxability - subject transfers of 'right to intellectual property', if any, covered by those transactions do...

Taxability of receipts as 'fees for included services' under the India-USA Double Taxation Avoidance Agreement (DTAA). The key points are: The Assessing Officer (AO)...

Transfer of technical know-how – Royalty - Commissioner is right in coming to the conclusion that the services rendered does not merit classification under Consulting...

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

Intellectual Property Right not covered by the Indian laws would not be covered under taxable service in the category of Intellectual Property Right Services - The...

Quick Updates: