https://www.taxtmi.com/caselaws?id=442341 Royalty paid for transfer of technical know-how was not taxable as Intellectual Property Rights service because the agreement covered data, drawings, specifications and similar know-how, but there was no showing that the subject matter was an intellectual property right recognised under Indian law. Tax was not attracted merely because the arrangement involved a licence or periodic royalty payments. Amounts received for identifying Indian exporters were treated as export-oriented services with benefit accruing outside India and therefore outside domestic service tax. Inspection and certification receipts were also held not taxable because the activities were incidental operational work, not services rendered by an agency engaged in inspection or examination for certification of standards. en-us Fri, 25 Aug 2023 00:00:00 +0530 Tue, 29 Aug 2023 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442341 Royalty paid for transfer of technical know-how was not taxable as Intellectual Property Rights service because the agreement covered data, drawings, specifications and similar know-how, but there was no showing that the subject matter was an intellectual property right recognised under Indian law. Tax was not attracted merely because the arrangement involved a licence or periodic royalty payments. Amounts received for identifying Indian exporters were treated as export-oriented services with benefit accruing outside India and therefore outside domestic service tax. Inspection and certification receipts were also held not taxable because the activities were incidental operational work, not services rendered by an agency engaged in inspection or examination for certification of standards. Case-Laws Service Tax Fri, 25 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442341