https://www.taxtmi.com/caselaws?id=760381 Goodwill linked to a continuing professional practice was not treated as a taxable intellectual property right service, because it was not a statutorily recognised right like a trade mark, design or patent, and the licence arrangement was aimed at continuity of the practice rather than transfer of such a right. The supply of secretarial, accounting and related functions with the provider's own staff and responsibility for the work product was classified as business support service, not manpower recruitment or supply agency service. As there was no suppression or deliberate misstatement, the extended period of limitation and consequential penalties were held unsustainable. en-us Wed, 09 Oct 2024 00:00:00 +0530 Sat, 19 Oct 2024 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760381 Goodwill linked to a continuing professional practice was not treated as a taxable intellectual property right service, because it was not a statutorily recognised right like a trade mark, design or patent, and the licence arrangement was aimed at continuity of the practice rather than transfer of such a right. The supply of secretarial, accounting and related functions with the provider's own staff and responsibility for the work product was classified as business support service, not manpower recruitment or supply agency service. As there was no suppression or deliberate misstatement, the extended period of limitation and consequential penalties were held unsustainable. Case-Laws Service Tax Wed, 09 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760381