https://www.taxtmi.com/caselaws?id=436413 The tribunal allowed the appeal, ruling that the transfer of patent and technical know-how as part of a slump sale did not attract service tax. The transaction was deemed a slump sale, not a service provision, as there was no evidence of consultancy or temporary transfer of intellectual property rights. The judgment emphasized that the transfer fell outside the scope of taxable services, setting aside the service tax demand. en-us Mon, 10 Apr 2023 00:00:00 +0530 Thu, 13 Apr 2023 07:58:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436413 The tribunal allowed the appeal, ruling that the transfer of patent and technical know-how as part of a slump sale did not attract service tax. The transaction was deemed a slump sale, not a service provision, as there was no evidence of consultancy or temporary transfer of intellectual property rights. The judgment emphasized that the transfer fell outside the scope of taxable services, setting aside the service tax demand. Case-Laws Service Tax Mon, 10 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436413