Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
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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.
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