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    <title>Foreign Collaborators&#039; IPRs Not Registered in India; Technical Know-How Not Taxable as &quot;IPR&quot; Services.</title>
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    <description>As the said IPRs supplied by the foreign collaborators of the appellant are not registered in India, the technical know-how , etc. supplied by the foreign collaborators to the appellants do not fall under the category of “Intellectual Property Right” service thereby liable to pay service tax</description>
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      <description>As the said IPRs supplied by the foreign collaborators of the appellant are not registered in India, the technical know-how , etc. supplied by the foreign collaborators to the appellants do not fall under the category of “Intellectual Property Right” service thereby liable to pay service tax</description>
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