Services in the Form of Receipt of Patent Registered Outside India are not liable to Service Tax


Last updated: 21 November 2023

Court :
CESTAT, Ahmedabad

Brief :
The CESTAT, Ahmedabad in Intas Pharmaceuticals Ltd. v.C.S.T.-Service Tax, Ahmedabad And Another [Service Tax Appeal No. 12716 of 2014 dated November 02, 2023] held that the services in the form of receipt of patents registered outside India are not liable to pay service tax. 

Citation :
Service Tax Appeal No. 12716 of 2014 dated November 02, 2023

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