https://www.taxtmi.com/caselaws?id=370814 Technical know-how, drawings and related materials supplied by foreign collaborators are not taxable as Intellectual Property Right service unless the relevant intellectual property is recognised under Indian law. The record showed no evidence that the technology, know-how, trademarks or other rights were registered in India, and the Board circular stated that only IPRs protected under Indian law fall within the taxable category. Relying on earlier decisions, CESTAT Mumbai held that unregistered foreign technology or know-how does not amount to taxable Intellectual Property Right service, so the service tax demand was not sustainable. en-us Thu, 15 Nov 2018 00:00:00 +0530 Fri, 07 Feb 2020 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370814 Technical know-how, drawings and related materials supplied by foreign collaborators are not taxable as Intellectual Property Right service unless the relevant intellectual property is recognised under Indian law. The record showed no evidence that the technology, know-how, trademarks or other rights were registered in India, and the Board circular stated that only IPRs protected under Indian law fall within the taxable category. Relying on earlier decisions, CESTAT Mumbai held that unregistered foreign technology or know-how does not amount to taxable Intellectual Property Right service, so the service tax demand was not sustainable. Case-Laws Service Tax Thu, 15 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370814