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    <title>2017 (9) TMI 1325 - CESTAT KOLKATA</title>
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    <description>The Tribunal found that the transfer of technical know-how and information did not qualify as an Intellectual Property Rights (IPR) service under the Finance Act, 1994, as the rights were not registered under Indian law. Consequently, the Tribunal allowed the appeals, setting aside the impugned orders and ruling that no service tax was payable on the transfer of technical know-how and information in the case.</description>
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      <description>The Tribunal found that the transfer of technical know-how and information did not qualify as an Intellectual Property Rights (IPR) service under the Finance Act, 1994, as the rights were not registered under Indian law. Consequently, the Tribunal allowed the appeals, setting aside the impugned orders and ruling that no service tax was payable on the transfer of technical know-how and information in the case.</description>
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