https://www.taxtmi.com/caselaws?id=271029 Service tax demand for alleged exempted services and CENVAT credit reversal was unsustainable because the notice did not identify any exempt service and the record did not establish its provision. Technology transfer fee paid to Whirlpool, USA was not taxable as intellectual property rights service since the department failed to show that the underlying technology or know-how was protected as an intellectual property right under Indian law. R&D cess paid on that technology transfer could not be deducted from service tax on brand fee because the cess-related transfer was not itself in relation to intellectual property rights service. The extended period of limitation was also unavailable, as the department was already aware of the relevant facts from an earlier notice. The demand was set aside. en-us Thu, 03 Dec 2015 00:00:00 +0530 Thu, 21 Jan 2016 23:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271029 Service tax demand for alleged exempted services and CENVAT credit reversal was unsustainable because the notice did not identify any exempt service and the record did not establish its provision. Technology transfer fee paid to Whirlpool, USA was not taxable as intellectual property rights service since the department failed to show that the underlying technology or know-how was protected as an intellectual property right under Indian law. R&D cess paid on that technology transfer could not be deducted from service tax on brand fee because the cess-related transfer was not itself in relation to intellectual property rights service. The extended period of limitation was also unavailable, as the department was already aware of the relevant facts from an earlier notice. The demand was set aside. Case-Laws Service Tax Thu, 03 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271029