https://www.taxtmi.com/caselaws?id=267427 The Tribunal ruled in favor of the appellant, a Software Development and Consultancy Services provider, in a dispute over the taxation of royalties paid for technical know-how under the category of "Intellectual Property Right Services." The Tribunal held that the technical know-how did not qualify as Intellectual Property Right Services under Indian law as it did not correspond to specific rights like trademarks or patents. Relying on a Board Circular and precedent, the Tribunal emphasized that only Intellectual Property Rights recognized under Indian law are taxable. Consequently, the Tribunal set aside the tax authority's order and allowed the appeal due to the lack of evidence linking the know-how to taxable Intellectual Property Rights. en-us Tue, 27 Oct 2015 00:00:00 +0530 Thu, 28 May 2026 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267427 The Tribunal ruled in favor of the appellant, a Software Development and Consultancy Services provider, in a dispute over the taxation of royalties paid for technical know-how under the category of "Intellectual Property Right Services." The Tribunal held that the technical know-how did not qualify as Intellectual Property Right Services under Indian law as it did not correspond to specific rights like trademarks or patents. Relying on a Board Circular and precedent, the Tribunal emphasized that only Intellectual Property Rights recognized under Indian law are taxable. Consequently, the Tribunal set aside the tax authority's order and allowed the appeal due to the lack of evidence linking the know-how to taxable Intellectual Property Rights. Case-Laws Service Tax Tue, 27 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267427