https://www.taxtmi.com/caselaws?id=346996 The Tribunal ruled in favor of the appellants, holding that the royalty payments made to a foreign company for technical information and assistance did not fall under Intellectual Property Right Services. The agreement clauses specified payments for technical assistance, excluding any transfer of patents, supporting the appellants' position. The Tribunal compared the case with relevant precedents and concluded that the services provided were not classified as Intellectual Property services. As a result, the classification under Intellectual Property Right Services was set aside, and the appeal was allowed in favor of the appellants. en-us Fri, 11 Aug 2017 00:00:00 +0530 Thu, 12 Oct 2017 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346996 The Tribunal ruled in favor of the appellants, holding that the royalty payments made to a foreign company for technical information and assistance did not fall under Intellectual Property Right Services. The agreement clauses specified payments for technical assistance, excluding any transfer of patents, supporting the appellants' position. The Tribunal compared the case with relevant precedents and concluded that the services provided were not classified as Intellectual Property services. As a result, the classification under Intellectual Property Right Services was set aside, and the appeal was allowed in favor of the appellants. Case-Laws Service Tax Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346996