https://www.taxtmi.com/caselaws?id=439624 CESTAT CHANDIGARH held that royalty/fee for transfer of technical know-how is not taxable as IPR service under Section 65(105)(zzr) of the Finance Act, 1994, since know-how and unregistered trademark rights are not IPRs chargeable under Indian law; therefore the appellant-assessee is not liable for service tax on the payments. The Tribunal also found the impugned denial of deduction under Notification No.17/2004-ST contrary to earlier decisions, and refused to invoke the extended limitation period because the appellant had a bona fide belief and the issue was one of interpretation. Appeal allowed. en-us Wed, 28 Jun 2023 00:00:00 +0530 Tue, 30 Sep 2025 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439624 CESTAT CHANDIGARH held that royalty/fee for transfer of technical know-how is not taxable as IPR service under Section 65(105)(zzr) of the Finance Act, 1994, since know-how and unregistered trademark rights are not IPRs chargeable under Indian law; therefore the appellant-assessee is not liable for service tax on the payments. The Tribunal also found the impugned denial of deduction under Notification No.17/2004-ST contrary to earlier decisions, and refused to invoke the extended limitation period because the appellant had a bona fide belief and the issue was one of interpretation. Appeal allowed. Case-Laws Service Tax Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439624