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Service Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

As the said IPRs supplied by the foreign collaborators of the ...


Foreign Collaborators' IPRs Not Registered in India; Technical Know-How Not Taxable as "IPR" Services.

November 24, 2018

Case Laws     Service Tax     AT

As the said IPRs supplied by the foreign collaborators of the appellant are not registered in India, the technical know-how , etc. supplied by the foreign collaborators to the appellants do not fall under the category of “Intellectual Property Right” service thereby liable to pay service tax

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