TMI Blog2019 (3) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006 - Held that:- The demand has been raised under the category of Intellectual Property Rights services under the Finance Act 1994, by recording that the said technical knowhow which has been given by the Foreign Company is their proprietary interest, and though it is not registered under Indian Patents Act 1970, the service tax liability arises on interpretation of definition of intellectual property services - the issue is no more res integra as the Tribunal in the case of Reliance Industries Ltd [2016 (6) TMI 1108 - CESTAT MUMBAI], where it was held that If the IPR is registered in any foreign country but is not registered in India, the same will not attract the service tax - demand not sustainable. Appeal allowed - decided in favor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch is for the technical know-how provided to them and such technical know-how is not registered under Indian laws. He would submit that for the payment of service tax liability under reverse charge mechanism for the period prior to 17.04.2006, the entire tax liability is not sustainable as per the law settled by the judgement of the Hon ble High Court of Bombay in the case of Indian National Ship Owners Association Vs UOI [2009(17)STR J 57 (SC)] which has been affirmed by the Apex court as reported at 2010 (17)STR J 57 wherein it was held that in view of the charging Sections 66A of the Finance Act came into effect from 18.4.2006 and recipient of the services cannot be fastened with the service tax liability for the earlier period. As regar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hanism is the law settled by the Apex court in the case of Indian National Ship Owners Association (supra). It is undisputed in the facts of this case that the demand raised on the appellant is under reverse charge mechanism. Accordingly for the period prior to 18.04.2006, no demand arises on the appellant. We hold it so. 7. As regards post 18.04.2006, we find that the demand has been raised under the category of Intellectual Property Rights services under the Finance Act 1994, by recording that the said technical knowhow which has been given by the Foreign Company is their proprietary interest, and though it is not registered under Indian Patents Act 1970, the service tax liability arises on interpretation of definition of intellectual ..... X X X X Extracts X X X X X X X X Extracts X X X X
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