https://www.taxtmi.com/caselaws?id=395978 Royalty for the use of technical know-how was treated as outside intellectual property right service because Section 65(55a) covered only rights such as trademarks, designs, patents and similar recognised intangible property under Indian law, while know-how was not shown to be a distinct statutory right. The note also states that a service tax demand cannot be sustained when the show cause notice alleges payment for trademark or name use, but adjudication relies on a different agreement covering know-how; the demand must conform strictly to the notice. It concludes that the impugned order was set aside because the transaction was outside the taxable scope and the notice was defective. 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 for the use of technical know-how was treated as outside intellectual property right service because Section 65(55a) covered only rights such as trademarks, designs, patents and similar recognised intangible property under Indian law, while know-how was not shown to be a distinct statutory right. The note also states that a service tax demand cannot be sustained when the show cause notice alleges payment for trademark or name use, but adjudication relies on a different agreement covering know-how; the demand must conform strictly to the notice. It concludes that the impugned order was set aside because the transaction was outside the taxable scope and the notice was defective. Case-Laws Service Tax Mon, 08 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395978