Effective rate of service tax for holder of intellectual property right - 017/04 - Service Tax
Extract
..... Rescinded vide Notification No. 34/2012- Service Tax, Dated 20/06/2012 Effective rate of service tax for holder of intellectual property right [Notification No. 17/2004-S.T., Dated. 10/9/2004] In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided by the holder of intellectual property right to any person, i .....