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Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

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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