https://www.taxtmi.com/caselaws?id=242187 The Tribunal ruled in favor of the appellant, setting aside the demand for scientific or technical consultancy service. It concluded that the transfer of the trade name and formulae constituted a transfer of intellectual property rights, not falling under the category of scientific or technical consultancy service. As the demand was for a period before the implementation of service tax on intellectual property rights transfer, the Tribunal found the demand unsustainable and allowed the appeal. The judgment emphasized the distinction between the two types of services and clarified the applicability of service tax on intellectual property rights transfers since September 2004. en-us Fri, 25 Oct 2013 00:00:00 +0530 Thu, 23 Feb 2017 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242187 The Tribunal ruled in favor of the appellant, setting aside the demand for scientific or technical consultancy service. It concluded that the transfer of the trade name and formulae constituted a transfer of intellectual property rights, not falling under the category of scientific or technical consultancy service. As the demand was for a period before the implementation of service tax on intellectual property rights transfer, the Tribunal found the demand unsustainable and allowed the appeal. The judgment emphasized the distinction between the two types of services and clarified the applicability of service tax on intellectual property rights transfers since September 2004. Case-Laws Service Tax Fri, 25 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242187