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Service Tax - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Intellectual Property Rights Service - Reverse Charge Mechanism ...

Case Laws     Service Tax

November 12, 2020

Intellectual Property Rights Service - Reverse Charge Mechanism - payment made to Fosters Australia towards permanent transfer of Fosters trademark and brand under the Deed of Assignment - transfer of right to use - The assignment of trademark and the IPR amounts to permanent transfer and no service tax is applicable on permanent transfer of IP Rights by Foster’s to the appellant. - AT

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