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2018 (3) TMI 856 - AT - Service TaxIntellectual Property Right Services - the transfer of Intellectual Property Right by the respondent - whether gets covered under taxable service of Intellectual Property Right Services or not? - Held that: - On going through the terms of the agreement dated 05 August, 2008, we find that the Intellectual Property Right sold by the respondent not shows the temporary transfer on right and Section 66(55b) of the Finance Act, 1994 are not effective to the fact in dispute - the transfer of right is absolutely in terms of the agreement, therefore, proviso Section 65(55)b) of the act are not applicable - appeal dismissed - decided against Revenue.
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