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Service Tax - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

The royalty paid by the appellant to their holding company in ...


Royalty Payments for Software Use Not Taxable as Intellectual Property Service, Tax Demand Overturned.

July 20, 2017

Case Laws     Service Tax     AT

The royalty paid by the appellant to their holding company in USA towards the that receipt and use of software does does not fall under the 'Intellectual Property Service' - Demand set aside

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