https://www.taxtmi.com/caselaws?id=359844 The Tribunal held that the appellant, despite having a separate division, was liable for service tax on royalty and miscellaneous income received from M/S. Aamby Valley Ltd. The Tribunal emphasized that payment by the division did not absolve the appellant's tax liability, as separate divisions do not equate to separate legal entities. The order confirming the demand for intellectual property service was set aside, allowing the appeal in favor of the appellant. The judgment underscored the legal distinction between divisions and separate entities in terms of tax liability. en-us Wed, 18 Apr 2018 00:00:00 +0530 Wed, 10 Apr 2019 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359844 The Tribunal held that the appellant, despite having a separate division, was liable for service tax on royalty and miscellaneous income received from M/S. Aamby Valley Ltd. The Tribunal emphasized that payment by the division did not absolve the appellant's tax liability, as separate divisions do not equate to separate legal entities. The order confirming the demand for intellectual property service was set aside, allowing the appeal in favor of the appellant. The judgment underscored the legal distinction between divisions and separate entities in terms of tax liability. Case-Laws Service Tax Wed, 18 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359844