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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