Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Intellectual Property Rights - whether the manufacturing/tie up ...

Case Laws     Service Tax

October 8, 2016

Intellectual Property Rights - whether the manufacturing/tie up based agreement entered into by the appellant-assessee with bottlers can be considered as agreement for payment of royalty by the bottlers to the appellant-assessee liable to service tax - Held No - AT

View Source

 


 

You may also like:

  1. 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...

  2. Intellectual Property Right Services - the transfer of right is absolutely in terms of the agreement, therefore, proviso Section 65(55)b) of the act are not applicable - AT

  3. 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...

  4. Computation of LTCG u/s. 50C - leasehold right on land acquired - valuation of properties - The ITAT meticulously analyzed the nature of leasehold versus freehold...

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

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

  7. The ITAT Jodhpur ruled on additions made based on cash received for termination of a property purchase agreement and business expenses related to disputed agreements....

  8. Depreciation disallowed on non-compete fee - an agreement not to compete is purely personal - cannot be considered as the intellectual property right - no depreciation - AT

  9. 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...

  10. Disallowance u/s 40(a)(ia) in respect of depreciation on intellectual property rights - Failure to deduct TDS - The depreciation is an allowance and not an expenditure,...

  11. Depreciation on intellectual property rights (IPR) acquired and purchased by the assessee - There cannot be a ground and reason to hold that the assessee had not “put to...

  12. Liability of service tax of Bureau of Indian Standards (BIS) - the “Hallmark” is worldwide recognised quality mark and not an Intellectual Property Right of appellant....

  13. IPR Service - "Hallmark" - In the present case, "Hallmark" is not at all any intellectual property governed by any law for such right. Section 9 of Trade Marks Act, 1999...

  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...

 

Quick Updates:Latest Updates