https://www.taxtmi.com/caselaws?id=435353 The Tribunal upheld the impugned order dropping the demands, dismissing the Revenue's appeal. It held that the royalty paid to a foreign service provider for intellectual property rights was not taxable in India as the trademark and patent rights were not registered in India. The Tribunal emphasized that for service tax liability under Intellectual Property Rights, the rights must be registered with the trademark/patent authority. Since the rights were not recognized as Intellectual Property Rights in India, no service tax was payable by the Respondent. en-us Mon, 13 Mar 2023 00:00:00 +0530 Sat, 18 Mar 2023 08:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435353 The Tribunal upheld the impugned order dropping the demands, dismissing the Revenue's appeal. It held that the royalty paid to a foreign service provider for intellectual property rights was not taxable in India as the trademark and patent rights were not registered in India. The Tribunal emphasized that for service tax liability under Intellectual Property Rights, the rights must be registered with the trademark/patent authority. Since the rights were not recognized as Intellectual Property Rights in India, no service tax was payable by the Respondent. Case-Laws Service Tax Mon, 13 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435353