https://www.taxtmi.com/caselaws?id=781557 CESTAT, Chandigarh (AT) allowed the appeal, holding the levy of service tax on overseas IPR-related transfers unsustainable. The tribunal found the transactions were one-time transfers of patent rights performed before IPR services were brought into the tax net and that services were rendered from abroad, so tax could not be levied or extended. The liaison office in India was not shown to have provided the services in rupees. The extended period and demand (including out-of-pocket charges) were not established by Revenue, and the impugned order was set aside. en-us Fri, 14 Nov 2025 00:00:00 +0530 Tue, 18 Nov 2025 08:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781557 CESTAT, Chandigarh (AT) allowed the appeal, holding the levy of service tax on overseas IPR-related transfers unsustainable. The tribunal found the transactions were one-time transfers of patent rights performed before IPR services were brought into the tax net and that services were rendered from abroad, so tax could not be levied or extended. The liaison office in India was not shown to have provided the services in rupees. The extended period and demand (including out-of-pocket charges) were not established by Revenue, and the impugned order was set aside. Case-Laws Service Tax Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781557