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2020 (6) TMI 353 - AT - Service TaxIntellectual Property Service - Import of services - reverse charge mechanism (RCM) - inclusion of know how in any other similar intangible property under any law for the time being in force - contention of the Appellant is that there is no law in India for the time being in force which protects ‘know how’ as an intangible property right and, therefore, the grant of exclusive right to use the ‘know how’ would not include such a right in the definition of ‘intellectual property right’ - HELD THAT:- This issue was also examined at length by a Bench of the Tribunal Bangalore in ABB LTD VERSUS C.C.E. & S.T. -BANGALORE-LTU [2019 (1) TMI 1037 - CESTAT BANGALORE] and it was observed that since ‘know how’ is not recognized as ‘intellectual property right’ under Indian law, no ‘intellectual property right’ service can be said to be provided. It is more than apparent that the grant of exclusive right to the Appellant by Mauritius Revlon to use the ‘know how’ in any plant in accordance with the processes, specifications and recipes thereof in connection with the manufacture, marketing, sale and distribution of Revlon Products would not fall in the definition of ‘intellectual property right’ so as to make it taxable under section 65(105) (zzr) of the Finance Act. Appeal allowed - decided in favor of appellant.
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