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Service Tax - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Intellectual Property Rights Service - The scope of the IPR in ...

Case Laws     Service Tax

December 27, 2022

Intellectual Property Rights Service - The scope of the IPR in the service tax law specifically excludes copyrights. Therefore, the amounts earned under the agreements by the appellants are clearly excluded from the scope of the taxing statute for IPR service. - AT

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