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2015 (11) TMI 236 - CESTAT MUMBAI

2015 (11) TMI 236 - CESTAT MUMBAI - 2016 (41) S.T.R. 121 (Tri. - Mumbai) - Intellectual Property Right Services - Technical 'know how' service - whether the transfer of technical 'know how' received by the appellant is a service which may be categorized under "Intellectual Property Right Services" - Held that:- It is obvious from the definition of Intellectual Property Right that the right has to be a specific Right under a specific Law. Examples are given under the definition such as the Trade .....

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ctual Property Right Services. We are fortified in our view by Board Circular F.No. 80/10/2004-ST dated 17/9/2004 which clarified that "Intellectual Property emerges from application of intellect, which may be in the form of an invention, design, product, process, technology, book, goodwill etc. In India, legislations are made in respect of certain Intellectual Property Rights (i.e.IPRs) such as patents, copyrights, trademarks and designs. The definition of taxable service includes only such IPR .....

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es. 2. Tata Group formed a joint venture with Unisys Corporation, USA and incorporated the company by the name of Tata Unisys Ltd (TUL). TUL entered into a Agreement with Unisys Corporation and was granted licence to use the technical information, know-how and system software relating to the manufacture of Document Processing System in terms of the agreement signed in July, 1996. Under the Agreement, 'know how' was defined to mean trade secrets and other information and knowledge which i .....

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s on all sales of products to parties other than Unisys at the fixed percentage of the sales. The Agreement was amended in 2005. The amended agreement also required the appellant to remit a royalty on all products by TATA. Meanwhile TUL had also been renamed as Tata Infotech Ltd in February, 1997 and later it merged with appellant i.e. TCS. The show cause notice was issued to the appellant on 7/1/2009 proposing to levy tax on the royalty paid by them to M/s. Unisys under the category of "In .....

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provided or to be provided to any person, by the holder of Intellectual Property Right, in relation to Intellectual Property Service. Intellectual Property Service is defined under Section 65(55b) to mean (a) transferring (temporarily) or (b) permitting the use or enjoyment of, any intellectual property right. And Intellectual Property Right as defined under Section 65 (55a) means any right to intangible property, namely, trade marks, designs, patents or any other similar intangible property, u .....

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pe of Intellectual Property Right is being assigned to the "Technical know how" received by the appellant. It is obvious from the definition of Intellectual Property Right that the right has to be a specific Right under a specific Law. Examples are given under the definition such as the Trade Mark which is a right provided under "Trade Marks Act". Similarly the right mentioned as 'design' in the definition is a right under the "Design Act". Therefore we find .....

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