The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT) held that exclusive right to use the “know-how‟ in any plant in accordance with the processes, specifications, and recipes in connection with the manufacture, marketing, sale and distribution of Products would not fall in the definition of Intellectual Property Right (IPR) so as to make it taxable […]
from Taxscan | Simplifying Tax Laws https://ift.tt/3cRE4As
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