Levy of service tax on intellectual property rights (IPR) ...

Tribunal Rules Goodwill Exempt from Service Tax, Distinct from Trademarks; Penalties Dropped Due to No Deliberate Non-Compliance.

October 21, 2024

Case Laws Service Tax AT

Levy of service tax on intellectual property rights (IPR) services, particularly the transfer of goodwill. It clarifies that goodwill is distinct from trademarks and is not recognized as an intangible property under intellectual property laws in India. The case establishes that the transfer involved the goodwill of a business, not just a trademark, and hence the service tax demand based on treating it as an IPR service is set aside. It also addresses issues related to manpower recruitment or supply agency services, the extended period of limitation, and penalties. The tribunal held that the services provided were business support services, not manpower supply, the extended period was wrongly invoked as there was no suppression of facts, and penalties were not warranted as there was no deliberate defiance or disregard of obligations.

View Source

← Previous Next →

Levy of service tax on intellectual property rights (IPR) ...

Tribunal Rules Goodwill Exempt from Service Tax, Distinct from Trademarks; Penalties Dropped Due to No Deliberate Non-Compliance.

October 21, 2024

Case Laws Service Tax AT

You may also like:

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

The case involved the levy of service tax on various services provided by the appellant. The Appellate Tribunal held that the appellant, as a provider of business...

Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

The Appellate Tribunal examined the classification of services provided by the appellant to overseas educational institutions, determining whether they constituted...

The CESTAT allowed the appeal concerning advisory services provided by appellant to JCB UK, determining these constituted export of services under Rule 6A of Service Tax...

CESTAT ruled in favor of appellant regarding service tax liability on GTA services during 2008-2013. The Tribunal determined service tax liability shifted to service...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

The Tribunal held that the appellant rightly issued credit notes to government entities that refused payment of consideration and service tax, allowing adjustment of...

The services provided by the appellant, a referral service for Canadian banks and foreign universities, were examined to determine whether they constituted 'Export of...

CENVAT Credit of Service Tax paid - exempt services or not - the services rendered by the appellant in this case, insofar as the same related to the handling of export...

Reversal of CENVAT Credit - The formula prescribed in Rule 6(3A) also uses the word “exempted services” and is not qualified by saying exempted services as well as that...

Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...

CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

The case pertains to the classification of services provided by M/s Intelsat to the respondent as either 'Telecommunication Services' or 'Support Services for Business...

Quick Updates: