PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Page of 4826
Press 'Enter' after typing page number.
1 to 20 of 96510 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The CESTAT allowed the assessee's appeal and set aside the impugned Orders-in-Original demanding service tax under "Intellectual Property Right" (IPR) service on royalty received for permitting group companies to use the "TTK" logo. Relying on its prior decision in an identical matter involving the same logo, the Tribunal held that "intellectual property right" under Section 65(55a) excludes copyrights, and since the logo is registered under the Copyright Act, the transaction is not taxable as IPR service. The Revenue produced no contrary evidence.
The CESTAT allowed the assessee's appeal and set aside the impugned Orders-in-Original demanding service tax under "Intellectual Property Right" (IPR) service on royalty received for permitting group companies to use the "TTK" logo. Relying on its prior decision in an identical matter involving the same logo, the Tribunal held that "intellectual property right" under Section 65(55a) excludes copyrights, and since the logo is registered under the Copyright Act, the transaction is not taxable as IPR service. The Revenue produced no contrary evidence.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
Join Channel 
