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Intellectual Property Right
No Service Tax Leviable on TDS Amount which does not form part of Consideration of Paid Service under āIPR serviceā and āManagement Consultancy serviceā: CESTAT [Read Order]
November 9, 2023
Transfer of Technical Knowhow Not subject to Service Tax as āIntellectual Property Serviceā: CESTAT [Read Order]
November 1, 2023
18% GST on Temporary or Permanent Transfer or Permitting the Use or Enjoyment of IPR: CBIC [Read Notification]
October 1, 2021
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