https://www.taxtmi.com/caselaws?id=395978 Royalty paid solely for the right to use technical know-how-such as formulae, processes, recipes, specifications and technical data-falls outside intellectual property right service unless the know-how is established as a distinct right recognised under Indian law. It cannot be treated as taxable merely by associating it with processes or patents. A service tax demand must also remain within the factual allegations in the show cause notice. Where the notice alleged royalty for trademark or name use but adjudication relied on a separate know-how agreement, the demand lacked the required factual foundation and could not be sustained. en-us Mon, 08 Jun 2020 00:00:00 +0530 Thu, 03 Dec 2020 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395978 Royalty paid solely for the right to use technical know-how-such as formulae, processes, recipes, specifications and technical data-falls outside intellectual property right service unless the know-how is established as a distinct right recognised under Indian law. It cannot be treated as taxable merely by associating it with processes or patents. A service tax demand must also remain within the factual allegations in the show cause notice. Where the notice alleged royalty for trademark or name use but adjudication relied on a separate know-how agreement, the demand lacked the required factual foundation and could not be sustained. Case-Laws Service Tax Mon, 08 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395978