Home Highlights February 2015 Year 2015 This

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1. Intellectual property rights for allowed user of its brand name - The minimum guarantee of profit per month given or assured by the agent to the appellant have been...

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

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

4. CENVAT Credit - input service - amount paid to the broker / property consultant for purchasing the immovable property to be used for providing output service of renting...

5. Demand of service tax - providing services without consideration (free) to its associate companies - activity of giving corporate guarantee - The Show Cause Notice...

6. 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...

7. Classification of services - renting of immovable property service or Support Services of Business and Commerce - assessee has rendered composite services whereas as per...

8. 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...

9. Import of Intellectual Property Services (IPR services) - there can be no liability to service tax under the head of IPR services in respect of an Intellectual Property...

10. Intellectual Property service - Appellant are the Brand Owner of IFML and M/s. Pilkhani is a job worker manufacturing IMFL on behalf of the appellant and the amount...

11. Classification of services - banking and other financial services or not - service of giving bank guarantee - The tribunal, while setting aside the demand, held that...

12. 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...

13. Reverse Charge Mechanism - Intellectual property services - import of service - The tax liability on the value of ‘intellectual property services’ is required to be...

14. 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...

15. 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...