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2018 (8) TMI 424 - AT - Service TaxLevy of Service tax - royalty paid to M/s Unisys Corporation, USA - whether taxable under Intellectual Property Right Service or not? - Held that:- Identical issue decided in the case of TATA CONSULTANCY SERVICES LTD. VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI [2015 (11) TMI 236 - CESTAT MUMBAI], where it was held that the technical know-how received by the appellant and the royalty payment made by the appellant to Unisys is nowhere established to result from the use of any Intellectual Property Right and is not taxable under the head - appeal allowed - decided in favor of appellant.
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