2018 (4) TMI 727

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... RAVICHANDRAN: The dispute in the present appeal relates to Service Tax liability of the assessee - Appellants under the category of 'Intellectual Property Service' in terms of Section 65(55b) of the Finance Act, 1994. At the outset, both sides agreed that an identical issue in the assessee - Appellants' own case came up before the Tribunal and the Tribunal vide Final Order No. 53159/2017 dated .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... In terms of said agreement appellants granted to DSL, right to use the technical information which included formulae processes, trade secrets etc. to facilitate manufacture of perfumes and spices. Article 3.3 of the agreement stipulated that DSL shall ensure that the licenced information shall be kept secret, closely guarded to safeguard against infringement by third party. Article 9 further stip .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mely trademarks, design, patent etc. under any law for the time being in force. It is clear and apparent that a right which is not recognized by any law for the time being in force in India cannot be brought under IPR for tax liability." 2. In view of the above settled legal position in favour of the assessee - Appellants in their own case (supra), we set aside the impugned order and allow the a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X