https://www.taxtmi.com/caselaws?id=242187 Transfer of a brand name and formulae for consideration was treated as transfer of intellectual property rights, not scientific or technical consultancy service under Section 65(92) of the Finance Act, 1994. The arrangement permitted use of the trade name and formulae, which fell within the statutory concept of intellectual property rights covering intangible rights such as trademarks under Section 65(55a). Because transfer of intellectual property rights entered the service tax net only from September 2004, the activity for the earlier period was outside taxability under the consultancy head. The demand was therefore held unsustainable and set aside. en-us Fri, 25 Oct 2013 00:00:00 +0530 Tue, 19 May 2026 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242187 Transfer of a brand name and formulae for consideration was treated as transfer of intellectual property rights, not scientific or technical consultancy service under Section 65(92) of the Finance Act, 1994. The arrangement permitted use of the trade name and formulae, which fell within the statutory concept of intellectual property rights covering intangible rights such as trademarks under Section 65(55a). Because transfer of intellectual property rights entered the service tax net only from September 2004, the activity for the earlier period was outside taxability under the consultancy head. The demand was therefore held unsustainable and set aside. Case-Laws Service Tax Fri, 25 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242187