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Service Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

IPR service - Merely because the payment for that transfer ...


Stay Granted on Taxation of Payments for IPR Service Transfer Due to Non-Taxable Initial Event.

September 22, 2015

Case Laws     Service Tax     AT

IPR service - Merely because the payment for that transfer continued even during the period when that services became liable to tax does not negate the fact that the taxable event was the transfer of rights which took place during the time when the service was non-taxable - stay granted - AT

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