https://www.taxtmi.com/caselaws?id=387621 Royalty paid for technical know-how was held not taxable as Intellectual Property Rights service unless the underlying right is a recognised intellectual property right under Indian law. The Tribunal applied its earlier view that an unregistered or otherwise unprotected intangible right does not fall within the statutory definition merely because royalty is paid for its use. As no evidence showed that the know-how was governed by any Indian intellectual property law, the service tax demand under the IPR head was unsustainable and was set aside. 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 Royalty paid for technical know-how was held not taxable as Intellectual Property Rights service unless the underlying right is a recognised intellectual property right under Indian law. The Tribunal applied its earlier view that an unregistered or otherwise unprotected intangible right does not fall within the statutory definition merely because royalty is paid for its use. As no evidence showed that the know-how was governed by any Indian intellectual property law, the service tax demand under the IPR head was unsustainable and was set aside. Case-Laws Service Tax Tue, 27 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387621