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Service Tax - Highlights / Catch Notes

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Service Tax on Royalty - Brand Name - Nature of Service - ...


Service Tax on Royalties: Insufficient Evidence for Tax Demand on Entire Amount Deemed Unsustainable Under IPR Services.

September 16, 2013

Case Laws     Service Tax     AT

Service Tax on Royalty - Brand Name - Nature of Service - Intellectual Property Rights Services or Not - There was not even a whisper about the services rendered in this regard by the appellant to M/s AICL - Therefore, confirmation of demand on the entire amount of royalty received was not sustainable in law. - AT

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