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2023 (10) TMI 170 - AT - Service TaxRefund claim - transfer of technology - Export of Service or not - technical knowhow transferred by them to a recipient in Singapore wherein consideration was received in US Dollar - HELD THAT:- An identical issue has been decided by Tribunal in the case of M/S. MUNJAL SHOWA LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, DELHI (GURGAON) AND (VICE-VERSA) [2017 (6) TMI 819 - CESTAT CHANDIGARH]. In the said decision following has been observed that Admittedly, Trade Mark rights which have been used by the appellant-assessee are not registered in India, therefore, the same are not liable to tax under IPR service. It can be seen from the decision of Tribunal in the case of Munjal Showa Ltd. that to qualify as Intellectual Property Right, the said right should be protected by some law for the time being in force within India. It is seen that Revenue has not pointed out any law under which the said technical knowhow being transferred to Sicgen Singapore is protected. In absence of any clear evidence of the said knowhow being protected by any law, the same cannot qualify as ‘Intellectual Property Right’ and therefore, no tax can be levied of such transfer of technical knowhow under the head of ‘Intellectual Property Service’. Thus, no tax was leviable on the said transaction under the head of IPR - appeal allowed.
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