https://www.taxtmi.com/caselaws?id=445276 Technical know-how fees and royalty paid to a foreign supplier were treated as outside service tax under intellectual property service because the right was not shown to be an intellectual property right recognised under Indian law, and the revenue failed to establish that it fell within the statutory definition. The Tribunal also accepted discharge of the disputed reverse-charge liability through the Cenvat credit account for the relevant period, noting prior acceptance of that method and no applicable statutory bar. The service tax, interest and penalty demand was therefore unsustainable. en-us Thu, 02 Nov 2023 00:00:00 +0530 Sat, 04 Nov 2023 09:14:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445276 Technical know-how fees and royalty paid to a foreign supplier were treated as outside service tax under intellectual property service because the right was not shown to be an intellectual property right recognised under Indian law, and the revenue failed to establish that it fell within the statutory definition. The Tribunal also accepted discharge of the disputed reverse-charge liability through the Cenvat credit account for the relevant period, noting prior acceptance of that method and no applicable statutory bar. The service tax, interest and penalty demand was therefore unsustainable. Case-Laws Service Tax Thu, 02 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445276