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2023 (11) TMI 169 - AT - Service TaxLevy of service tax - Technology Transfer Analysis and Agreement entered with M/s Eugenex Biotechnologies GmbH, Switzerland - reverse charge mechanism - HELD THAT:- In the instant case, it is not in dispute that the entire technology was imported by the appellant from abroad and no evidence of registration of the said technology under any Indian law has been produced by the revenue - The term ‘under any law for the time being in force’ appearing in Section 65(55a) implies that the Intellectual Property Right should be protected under any Indian law in force, and only then it become taxable service. The issue has been examined 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] wherein it was held that to tax under service tax, under Intellectual Property Rights, such rights should be registered with Trademark/ Patent authorities - the said decision has been held in the case of COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX DELHI VERSUS MUNJAL SHOWA LTD [2023 (8) TMI 544 - SC ORDER]. From the above decision of Tribunal, upheld by the Hon’ble Apex Court, it is apparent that only in cases where the technology is protected by some law of India then it can be charged under the head of ‘Intellectual Property Service’ - In the instant case, the technology has been imported from abroad and no evidence of any protection under any law for the time being in force in India has been produced by Revenue. In these circumstances, no demand can be made under the head of ‘Intellectual Property Service’. There are no merit in the order, the same is set aside - appeal allowed.
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