Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Service Tax on Royalty Payments | Technical Know-How Not IPR Under Section 65(55a) : CESTAT Bangalore
CESTAT Bangalore rules that royalty payments for technical know-how under a Technical License Contract Agreement do not constitute Intellectual Property Rights (IPR) services under Section 65(55a) of the Finance Act, 1994, setting aside service tax demand.