https://www.taxtmi.com/caselaws?id=335455 The Tribunal set aside the demand on royalties under Section 65(105)(zzr) of the Finance Act, 1994, ruling in favor of the appellant. It clarified that the appellant did not hold enforceable intellectual property rights over the know-how, emphasizing the absence of proprietary rights. The Tribunal underscored that the liability for taxable service arises from intellectual property rights enforceable under relevant laws, which was not the case here. The decision highlighted the necessity to scrutinize specific elements for a service to be taxable under the said provision, ultimately deeming the demand unauthorized and ruling in favor of the appellant. en-us Thu, 19 May 2016 00:00:00 +0530 Mon, 10 Apr 2017 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335455 The Tribunal set aside the demand on royalties under Section 65(105)(zzr) of the Finance Act, 1994, ruling in favor of the appellant. It clarified that the appellant did not hold enforceable intellectual property rights over the know-how, emphasizing the absence of proprietary rights. The Tribunal underscored that the liability for taxable service arises from intellectual property rights enforceable under relevant laws, which was not the case here. The decision highlighted the necessity to scrutinize specific elements for a service to be taxable under the said provision, ultimately deeming the demand unauthorized and ruling in favor of the appellant. Case-Laws Service Tax Thu, 19 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335455