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Service Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

Copyright - Intellectual Property Rights Service - Since ...

Service Tax

October 12, 2014

Copyright - Intellectual Property Rights Service - Since copyright is specifically excluded from the IPR service during the relevant time, the question of levy of service tax on a copyright work under IPR service does not stand the scrutiny of law. - AT

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  1. 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

  2. Services of Manpower on cost sharing basis to group companies - Service Tax liability for import of Intellectual Property Rights - matter requires reconsideration -...

  3. 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

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

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

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

  7. Depreciation disallowed on non-compete fee - an agreement not to compete is purely personal - cannot be considered as the intellectual property right - no depreciation - AT

  8. Intellectual Property Service (IPR) - import of services - taxability - subject transfers of 'right to intellectual property', if any, covered by those transactions do...

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

  10. 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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