https://www.taxtmi.com/caselaws?id=245721 The Tribunal upheld the service tax levy on the amount received for 'Goodwill' and the right to use a specific name, considering it falling under 'Intellectual Property Services'. It also supported the invocation of the extended limitation period by the Revenue. The Applicant was directed to make a predeposit of 25% of the service tax within six weeks to proceed with the appeal process, with the balance dues waived and recovery stayed during the appeal. en-us Thu, 06 Mar 2014 00:00:00 +0530 Fri, 15 Jan 2016 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245721 The Tribunal upheld the service tax levy on the amount received for 'Goodwill' and the right to use a specific name, considering it falling under 'Intellectual Property Services'. It also supported the invocation of the extended limitation period by the Revenue. The Applicant was directed to make a predeposit of 25% of the service tax within six weeks to proceed with the appeal process, with the balance dues waived and recovery stayed during the appeal. Case-Laws Service Tax Thu, 06 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245721