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Service Tax - Highlights / Catch Notes

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Intellectual Property Service (IPR) - import of services - ...

Service Tax

July 13, 2016

Intellectual Property Service (IPR) - import of services - taxability - subject transfers of 'right to intellectual property', if any, covered by those transactions do not come within the definition of 'Intellectual Property Service' given in Section 65(55b) of the Finance Act, 1994 - AT

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  1. Classification - Annual technical support fee - Consulting Engineers' Service or Intellectual property services (IPR) - not taxable as consulting engineer's service - AT

  2. Import of Intellectual Property Services (IPR services) - there can be no liability to service tax under the head of IPR services in respect of an Intellectual Property...

  3. 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

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

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

  6. Import of IPR services - reverse charge - only such intellectual property rights which are covered under Indian law in force alone are chargeable to service tax under...

  7. Levy of Service Tax - royalty paid to overseas entity - transferring of technical know-how cannot be equated to transfer of Intellectual Property Right and that as long...

  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. Intellectual Property Rights Service - Reverse Charge Mechanism - payment made to Fosters Australia towards permanent transfer of Fosters trademark and brand under the...

  10. IPR service - Transfer of rights - Since we have found a prima facie case on the ground that the transfer in this case cannot be considered as a temporary one, stay granted - AT

 

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