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    <title>2018 (4) TMI 727 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal filed by the assessee concerning Service Tax liability under the &#039;Intellectual Property Service&#039; category. Relying on a previous decision in the assessee&#039;s own case, it was held that no Service Tax liability arises for certain trade secrets. The Tribunal emphasized that taxable Intellectual Property Rights (IPR) must be rights to intangible property recognized by current laws. Therefore, the impugned order was set aside, and the appeal was allowed in favor of the assessee, resulting in a favorable outcome for the appellants.</description>
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    <pubDate>Tue, 27 Feb 2018 00:00:00 +0530</pubDate>
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      <title>2018 (4) TMI 727 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=358616</link>
      <description>The Tribunal allowed the appeal filed by the assessee concerning Service Tax liability under the &#039;Intellectual Property Service&#039; category. Relying on a previous decision in the assessee&#039;s own case, it was held that no Service Tax liability arises for certain trade secrets. The Tribunal emphasized that taxable Intellectual Property Rights (IPR) must be rights to intangible property recognized by current laws. Therefore, the impugned order was set aside, and the appeal was allowed in favor of the assessee, resulting in a favorable outcome for the appellants.</description>
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      <law>Service Tax</law>
      <pubDate>Tue, 27 Feb 2018 00:00:00 +0530</pubDate>
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