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Chambal Fertilizers and Chemicals Ltd. Versus C.C.E., Jaipur

2016 (8) TMI 150 - CESTAT NEW DELHI

Import of services or not - ntellectual Property Right service - taxability u/s 66A - Held that:- to be categorized for service tax purpose under IPR, such right should have been registered with trade mark/patent authority. In the present case, admittedly, there is no right recognized as IPR under any law for the time being in force in India. As such, there can be no provision of IPR service for tax liability on reverse charge basis. - Demand set aside - Decided in favor of assessee. - Service T .....

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, ammonia and other gases. In connection with developing their manufacturing plant, they have entered into various agreements with foreign service provider mainly to provide design, engineering , supervisory and consultancy services. These are broadly either engineering agreement or licence/process agreement. The Department entertained a view that the appellants are liable to service tax under the category of Intellectual Property Right (IPR) service as defined in Section 65 ((105)(zzzr) read w .....

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t is contended that in none of the cases now under consideration, the service provider has any right granted by any Indian law for the time being in force. He relied upon the Board Circular dated 17.9.04 to state that IPR services cover only those rights which are recognized under Indian law. He relied upon various decided cases to support his contention. Further, he also submitted that in terms of law laid down by the Hon ble Bombay High Court in the case of Indian National Ship owner Associati .....

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ndia in 2003. Though the application has not been allowed, as and when the same is granted, the appellant will be liable to service tax. 5. We have heard both sides and examined the appeal records. The only point for decision is that whether or not the appellant received taxable service under the category of Intellectual Property Right service during the relevant period. The admitted facts of the case are that the technical know-how, engineering design licence involved in these agreements with f .....

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