Imported Services and IP Rights: Transfers Excluded from 'Intellectual Property Service' u/s 65(55b) of Finance Act 1994.

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....Intellectual Property Service (IPR) - import of services - taxability - subject transfers of 'right to intellectual property', if any, covered by those transactions do not come within the definition of 'Intellectual Property Service' given in Section 65(55b) of the Finance Act, 1994 - AT....