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2018 (11) TMI 1157 - AT - Service TaxIntellectual Property Service - appellants entered into an agreement with M/s.Agfa-Gevert NV, Belgium and Hydro Dynamics Products, UK for supply of technical know-how and they have paid royalty to the foreign entities in consideration thereof - CBEC Circular No.80/2004-ST dated 17/09/2004 - Held that:- No evidence has been adduced by the department to show that such trademarks, know-how, etc. supplied by their foreign collaborators have been registered in India. Therefore, in view of the clarifications issued by CBEC vide circular, services received by the appellants cannot be held to be intellectual property right service. As the said IPRs supplied by the foreign collaborators of the appellant are not registered in India, the technical know-how , etc. supplied by the foreign collaborators to the appellants do not fall under the category of “Intellectual Property Right” service thereby liable to pay service tax under Intellectual Property Right service in terms of Finance Act, 1994 - appeal allowed - decided in favor of appellant.
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