https://www.taxtmi.com/highlights?id=65239 Levy of Service Tax - Intellectual Property Service - permission granted to the CBUs / TMUs to affix the brand name / trade name belonging to them on the IMFL manufactured - The ultimate beneficiary of the technical know-how are the intellectual property if any for that matter is the appellant themselves and therefore, it is incorrect to say that there is any transfer of temporary leasing of intellectual property. Therefore, the entire case of the Department is based on a false surmise. - AT en-us Wed, 24 Aug 2022 08:46:50 +0530 Wed, 24 Aug 2022 08:46:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65239 Levy of Service Tax - Intellectual Property Service - permission granted to the CBUs / TMUs to affix the brand name / trade name belonging to them on the IMFL manufactured - The ultimate beneficiary of the technical know-how are the intellectual property if any for that matter is the appellant themselves and therefore, it is incorrect to say that there is any transfer of temporary leasing of intellectual property. Therefore, the entire case of the Department is based on a false surmise. - AT Highlights Service Tax Wed, 24 Aug 2022 08:46:50 +0530 https://www.taxtmi.com/highlights?id=65239