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Service Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

‘Intellectual Property Rights Services’ – It is well settled ...


Indian Trade Secrets Lack Legal Protection, Not Recognized as Intellectual Property u/s 65 (55a.

August 5, 2013

Case Laws     Service Tax     AT

‘Intellectual Property Rights Services’ – It is well settled that there is no law relating to the trade secrets or confidential information in India. Therefore, the trade secrets obtained by Thermax from Purolite, USA is not an intellectual property right as defined in Section 65 (55a). - AT

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