Drawings and designs imported by the appellant - transfer of ...

Service Tax

August 4, 2014

Drawings and designs imported by the appellant - transfer of technical know-how - since the transfer is of permanent nature, it does not fall within the definition of IPR services as defined in the Finance Act, 1994 - stay granted - AT

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Drawings and designs imported by the appellant - transfer of ...

Service Tax

August 4, 2014

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