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2019 (7) TMI 1528 - CESTAT AHMEDABADReverse charge mechanism - technical know-how obtained by the appellant form their foreign principal - appellant pointed out that Revenue has not shown if the said technical know-how is registered or patented in India. He argued that in absence of the said evidence demand cannot be confirmed - HELD THAT:- No evidence of any regulation in India of Technical know-how as IPR has been produced. Thus, the technical know-how cannot be treated as an IPR under any law for the time being in force. An identical issue has been decided in the case of M/S. SICPA INDIA PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX, SILIGURI [2017 (9) TMI 1325 - CESTAT KOLKATA] where it was held that The legislature would have merely stated that an intellectual property right would mean any right to an intangible property. There would have been no need for it to qualify the same with a recognition under any law for the time being in force. Appeal allowed - decided in favor of appellant.
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