https://www.taxtmi.com/caselaws?id=395489 The Tribunal held that payments made under an Inter-governmental agreement for transfer of technology, design, and technical know-how to an overseas entity did not attract service tax liability under "Intellectual Property Rights." The services received were not considered taxable as they did not qualify as Intellectual Property Services under the Finance Act, 1994. The appeal was allowed, and any consequential relief was granted accordingly. (Case Outcome: Appeal allowed, service tax liability not applicable under Intellectual Property Services category) en-us Thu, 27 Feb 2020 00:00:00 +0530 Tue, 03 Nov 2020 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395489 The Tribunal held that payments made under an Inter-governmental agreement for transfer of technology, design, and technical know-how to an overseas entity did not attract service tax liability under "Intellectual Property Rights." The services received were not considered taxable as they did not qualify as Intellectual Property Services under the Finance Act, 1994. The appeal was allowed, and any consequential relief was granted accordingly. (Case Outcome: Appeal allowed, service tax liability not applicable under Intellectual Property Services category) Case-Laws Service Tax Thu, 27 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395489