TMI Blog2018 (2) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... aw including Trade Mark Act in India. This is an admitted fact. IPR now under consideration can be construed to be recognized by the Indian Law, if he satisfies the requirement of IPR as per law. Registration is not a requirement - the appellant cannot be held liable for service tax under IPR - appeal allowed. - ST/65/2009 - 42952/2017 - Dated:- 17-11-2017 - Smt. Sulekha Beevi C.S., Member (Jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h reference to service tax liability on such consideration under the category of Intellectual Property Services (IPS in short), in terms of Section 65 (55b) with Section 65 (55a) of the Finance Act, 1994. The appellants were sought to be taxed on reverse charge basis in terms of Section 66A. The original authority concluded the proceedings against the appellant and confirmed the service tax liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not make them liable to pay service tax. 4. The Ld. AR contested the appeal on the ground that the Trade Marks Act, 1999, recognizes even unregistered trade mark. The Technical Know-how is identified with a particular person and the appellant received service of such person. Further, there is a trade mark linked with technical know-how which the appellant is permitted to use. Accordingly, he su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te that the Board has also clarified these aspects more specifically, with reference to the phrase law for the time being in force . It is clarified in the Circular datedB2/8/2004-TRU dated 10.09.2004, that the said phrase implies such laws as are applicable in India, IPRs covered under Indian Law in force at present alone are chargeable to service tax. Viewed from such clarification and also con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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