https://www.taxtmi.com/forum/issue?id=606 Technical knowhow fees paid to foreign collaborators for training, manuals, methodologies and software use are classified as Intellectual Property Services and subject to service tax; under section 66A the reverse charge mechanism makes the Indian service recipient liable. The document notes a contention that no proprietary IPR is created but records that service tax treatment and an exemption regarding R&D cess apply. en-us Wed, 19 Dec 2007 12:30:58 +0530 Thu, 23 Jan 2025 15:58:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=606 Technical knowhow fees paid to foreign collaborators for training, manuals, methodologies and software use are classified as Intellectual Property Services and subject to service tax; under section 66A the reverse charge mechanism makes the Indian service recipient liable. The document notes a contention that no proprietary IPR is created but records that service tax treatment and an exemption regarding R&D cess apply. Discussion-Forum Service Tax Wed, 19 Dec 2007 12:30:58 +0530 https://www.taxtmi.com/forum/issue?id=606