https://www.taxtmi.com/caselaws?id=378972 The Tribunal classified royalty payments for intellectual property services under the taxable category of intellectual property services, based on the agreements showing they were for intellectual property rights related to licensed products. Regarding liability for service tax on consultancy services, the Tribunal sustained the demand for service tax from a specific date but set aside the demand for the earlier period and associated penalties. The interpretation of the statutory provision on taxing services from outside India and received in India resulted in clarifying the liability for service tax from a particular date and setting aside relevant penalties. The appellant's appeal was partly allowed based on this analysis. en-us Thu, 27 Dec 2018 00:00:00 +0530 Thu, 25 Apr 2019 06:28:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378972 The Tribunal classified royalty payments for intellectual property services under the taxable category of intellectual property services, based on the agreements showing they were for intellectual property rights related to licensed products. Regarding liability for service tax on consultancy services, the Tribunal sustained the demand for service tax from a specific date but set aside the demand for the earlier period and associated penalties. The interpretation of the statutory provision on taxing services from outside India and received in India resulted in clarifying the liability for service tax from a particular date and setting aside relevant penalties. The appellant's appeal was partly allowed based on this analysis. Case-Laws Service Tax Thu, 27 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378972