https://www.taxtmi.com/caselaws?id=790678 Design services involving intellectual property rights and the permanent transfer of IPR were in issue under the reverse charge mechanism, along with the applicability of the extended period under the proviso to Section 73(1) where fraud, collusion, wilful misstatement or suppression of facts is alleged. The Supreme Court of India dismissed the Revenue's appeal against the Tribunal's order, leaving the Tribunal's view intact on these service tax questions. en-us Fri, 24 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 12:21:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790678 Design services involving intellectual property rights and the permanent transfer of IPR were in issue under the reverse charge mechanism, along with the applicability of the extended period under the proviso to Section 73(1) where fraud, collusion, wilful misstatement or suppression of facts is alleged. The Supreme Court of India dismissed the Revenue's appeal against the Tribunal's order, leaving the Tribunal's view intact on these service tax questions. Case-Laws Service Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790678