https://www.taxtmi.com/caselaws?id=443947 The Tribunal held that the transfer of technical know-how by the appellant qualified as 'Export of Service' as the recipient was located outside India and payment was received in convertible foreign exchange. Additionally, the technical know-how did not fall under the taxable category of 'Intellectual Property Service' since it was not protected by Indian law. Consequently, the appellant was relieved from the service tax demand, and the decision was in favor of the appellant, Intas Pharmaceuticals Limited. en-us Wed, 04 Oct 2023 00:00:00 +0530 Fri, 06 Oct 2023 08:16:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443947 The Tribunal held that the transfer of technical know-how by the appellant qualified as 'Export of Service' as the recipient was located outside India and payment was received in convertible foreign exchange. Additionally, the technical know-how did not fall under the taxable category of 'Intellectual Property Service' since it was not protected by Indian law. Consequently, the appellant was relieved from the service tax demand, and the decision was in favor of the appellant, Intas Pharmaceuticals Limited. Case-Laws Service Tax Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443947