https://www.taxtmi.com/caselaws?id=355421 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant in a case concerning the taxability of license agreements for renting immovable property service and maintenance services, as well as service tax liability on Intellectual Property Right (IPR) service. The Tribunal held that the consideration for common facilities maintenance was integral to the leasing service and should be taxed as such from a specific date. Furthermore, the Tribunal exempted the appellant from IPR service tax liability due to the timing of the transfer of rights. The decision overturned lower authorities' rulings and allowed the appeals based on established legal principles and precedents. en-us Mon, 12 Feb 2018 00:00:00 +0530 Wed, 14 Feb 2018 09:36:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355421 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant in a case concerning the taxability of license agreements for renting immovable property service and maintenance services, as well as service tax liability on Intellectual Property Right (IPR) service. The Tribunal held that the consideration for common facilities maintenance was integral to the leasing service and should be taxed as such from a specific date. Furthermore, the Tribunal exempted the appellant from IPR service tax liability due to the timing of the transfer of rights. The decision overturned lower authorities' rulings and allowed the appeals based on established legal principles and precedents. Case-Laws Service Tax Mon, 12 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355421