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2017 (6) TMI 276 - AT - Service TaxRoyalty - whether royalty received by the appellants from M/s. MDB Chemicals for providing technical knowhow for manufacture of 1,2-Methylenedioxybenzene is liable to service tax under the category of “Intellectual Property service”? - Held that: - the right that is transferred is the technical know-how which may be a service but is not in relation to intellectual property service which pertains to intellectual property rights - The enforceability of the right vis-a-vis the recipient is protected by the law of contract for the limited purpose that the statute has been legislated for. That enforceability does not subsist against any other entity in the absence of registration under the patent, trademark or design protection laws of the country - demand set aside - appeal allowed - decided in favor of assessee.
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