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Service Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Classification of services - technical knowhow - Know-how is not ...

Service Tax

November 30, 2019

Classification of services - technical knowhow - Know-how is not recognized as Intellectual Property law by any Indian Law for the time being in force - appellants are not liable to pay service tax on ‘Consulting Engineering Services’ and ‘Intellectual Property Services’ as demanded by the department

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  1. Nature of expenses on Technical know-how fee - such technical know-how was used for the purpose of manufacturing the existing items - held as revenue expenditure - HC

  2. Classification of service - when the agreement is for transfer of exclusive/non-exclusive technical know-how the consideration received cannot be taxed under consultancy...

  3. Transfer of technical know-how – Royalty - Commissioner is right in coming to the conclusion that the services rendered does not merit classification under Consulting...

  4. Demand - supply of technical know-how cannot be taxed under "Consulting Engineering Service" - AT

  5. Levy of Service Tax - Intellectual Property Service - permission granted to the CBUs / TMUs to affix the brand name / trade name belonging to them on the IMFL...

  6. Classification - Annual technical support fee - Consulting Engineers' Service or Intellectual property services (IPR) - not taxable as consulting engineer's service - AT

  7. Classification of services - Intellectual Property Rights or not - unless such technical know-how etc are listed under the law for time being in force in the country and...

  8. Taxability of amount received on transfer of technical know-how and marketing know-how – there was no cessation of source of income - taxable as revenue receipt - AT

  9. Nature of expenditure - amount paid as fee for user of know-how - capital expenditure or revenue expenditure - where an assessee who is engaged in the business of...

  10. Intellectual property rights service - Payment of royalty on account of technical know-how charges - Commissioner has failed to go into these aspects in detail and has...

 

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