https://www.taxtmi.com/caselaws?id=284064 Technical know-how received from a foreign principal was held not taxable as intellectual property right service under reverse charge because the underlying right was not shown to be registered or otherwise legally recognised in India. The Tribunal applied the settled principle that IPR service arises only where the right is an intangible property right recognised under Indian law, such as a patent, trade mark or design. In the absence of proof of Indian recognition, unregistered technical know-how could not be brought within the charging definition, and the service tax demand, along with interest and penalty, was set aside. en-us Fri, 05 Jul 2019 00:00:00 +0530 Fri, 25 Oct 2019 08:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284064 Technical know-how received from a foreign principal was held not taxable as intellectual property right service under reverse charge because the underlying right was not shown to be registered or otherwise legally recognised in India. The Tribunal applied the settled principle that IPR service arises only where the right is an intangible property right recognised under Indian law, such as a patent, trade mark or design. In the absence of proof of Indian recognition, unregistered technical know-how could not be brought within the charging definition, and the service tax demand, along with interest and penalty, was set aside. Case-Laws Service Tax Fri, 05 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284064