https://www.taxtmi.com/caselaws?id=260664 The tribunal remanded the case for fresh adjudication, emphasizing the need for a right to intangible property under existing laws to constitute Intellectual Property Rights. It directed the Commissioner of Service Tax to reconsider whether the technology transfer fulfilled the requirements of taxable service under Section 65 (105) (zzr). The decision allowed the assessee to raise additional issues and submit written submissions within three weeks, without a personal hearing, setting aside the earlier adjudication order without imposing costs. en-us Tue, 30 Jul 2013 00:00:00 +0530 Fri, 19 Jun 2015 14:25:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260664 The tribunal remanded the case for fresh adjudication, emphasizing the need for a right to intangible property under existing laws to constitute Intellectual Property Rights. It directed the Commissioner of Service Tax to reconsider whether the technology transfer fulfilled the requirements of taxable service under Section 65 (105) (zzr). The decision allowed the assessee to raise additional issues and submit written submissions within three weeks, without a personal hearing, setting aside the earlier adjudication order without imposing costs. Case-Laws Service Tax Tue, 30 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260664