https://www.taxtmi.com/caselaws?id=387621 The Tribunal ruled in favor of the appellant, setting aside the demand for Service Tax on royalty payment for technical know-how under 'Intellectual Property Rights Services.' The decision was based on the absence of evidence showing registration or patenting of the technical know-how in India, highlighting the requirement for recognition under Indian law for taxation purposes. Without such recognition, the service could not be classified as Intellectual Property Rights services, leading to the allowance of the appeal and emphasizing the significance of compliance with Indian legal requirements for tax liability. en-us Tue, 27 Aug 2019 00:00:00 +0530 Sat, 26 Oct 2019 10:04:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387621 The Tribunal ruled in favor of the appellant, setting aside the demand for Service Tax on royalty payment for technical know-how under 'Intellectual Property Rights Services.' The decision was based on the absence of evidence showing registration or patenting of the technical know-how in India, highlighting the requirement for recognition under Indian law for taxation purposes. Without such recognition, the service could not be classified as Intellectual Property Rights services, leading to the allowance of the appeal and emphasizing the significance of compliance with Indian legal requirements for tax liability. Case-Laws Service Tax Tue, 27 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387621