https://www.taxtmi.com/caselaws?id=329399 The Tribunal held that an Intellectual Property Right (IPR) not recognized under Indian laws is not taxable under IPR services, emphasizing the necessity for IPR to be recognized under Indian laws. It also clarified that services rendered before the introduction of the levy cannot be taxed based on subsequent payments. Additionally, in a revenue-neutral scenario without intent to evade payment, the extended period of limitation cannot be invoked. Consequently, the Tribunal allowed the appeal, setting aside the impugned order and providing relief in accordance with the law. en-us Tue, 21 Jun 2016 00:00:00 +0530 Thu, 28 May 2026 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329399 The Tribunal held that an Intellectual Property Right (IPR) not recognized under Indian laws is not taxable under IPR services, emphasizing the necessity for IPR to be recognized under Indian laws. It also clarified that services rendered before the introduction of the levy cannot be taxed based on subsequent payments. Additionally, in a revenue-neutral scenario without intent to evade payment, the extended period of limitation cannot be invoked. Consequently, the Tribunal allowed the appeal, setting aside the impugned order and providing relief in accordance with the law. Case-Laws Service Tax Tue, 21 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329399