https://www.taxtmi.com/caselaws?id=242827 The Tribunal granted a stay against the duty liability under intellectual property service and scientific or technical consultancy services for the appellant. It was held that service tax liability is attracted only in cases of temporary transfer of intellectual property rights, which was not demonstrated in this case involving the sale and purchase agreement. The definitions of scientific or technical consultancy services and intellectual property service under the Finance Act, 1994 were crucial in determining that the alleged services provided did not fall within the defined services, leading to a waiver of the service tax liability until the appeal's disposal. en-us Fri, 03 May 2013 00:00:00 +0530 Tue, 21 Jan 2014 06:32:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242827 The Tribunal granted a stay against the duty liability under intellectual property service and scientific or technical consultancy services for the appellant. It was held that service tax liability is attracted only in cases of temporary transfer of intellectual property rights, which was not demonstrated in this case involving the sale and purchase agreement. The definitions of scientific or technical consultancy services and intellectual property service under the Finance Act, 1994 were crucial in determining that the alleged services provided did not fall within the defined services, leading to a waiver of the service tax liability until the appeal's disposal. Case-Laws Service Tax Fri, 03 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242827