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Service Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

Intellectual Property Right service - the appellant should ...

Service Tax

October 6, 2014

Intellectual Property Right service - the appellant should deposit the interest because of the delayed payment of service tax to the extent of R&D cess - AT

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  2. Demand of service tax - Transfer of intellectual property right - Hdemand under ‘scientific and technical service' is not sustainable hence set aside - AT

  3. Waiver of pre-deposit - Intellectual property right - Water Front Royalty - prima facie not taxable - stay granted - AT

  4. Intellectual Property Right Services - the transfer of right is absolutely in terms of the agreement, therefore, proviso Section 65(55)b) of the act are not applicable - AT

  5. Payment made for acquiring the name of ‘VESESH’ and intellectual properties, copy right - The said amount has to be treated as capital expenditure.- HC

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  8. Import of services - reverse charge method - it has not been established if the said ‘intellectual property right’ was acknowledged under the relevant Indian law -...

  9. Levy of service tax - Intellectual Property Services - The Tribunal observed that the technology transfer did not qualify as intellectual property rights under Section...

  10. Intellectual property rights service - Payment of royalty on account of technical know-how charges - Commissioner has failed to go into these aspects in detail and has...

 

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