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Case Law Details

Case Name : Intas Pharmaceuticals Ltd Vs C.S.T.-Service Tax (CESTAT Ahmedabad)
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Intas Pharmaceuticals Ltd Vs C.S.T.-Service Tax (CESTAT Ahmedabad) 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. Facts: Intas Pharmaceuticals Ltd. (“the Appellant”) entered into a “Technology Transfer and Licensing Agreement” with M/s Eugenex Biotechnologies GmbH, Switzerland for the purpose of development and commercialization of recombinant human erythropoi...
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