Levy of Service tax - royalty paid to M/s Unisys Corporation, ...
Service Tax on US Royalties Overturned: Payments Not Qualified as Intellectual Property Right Services.
August 8, 2018
Case Laws Service Tax AT
Levy of Service tax - royalty paid to M/s Unisys Corporation, USA - whether taxable under Intellectual Property Right Service or not? - Revenue failed to prove the IPR services. - Demand set aside.
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