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
View Source