https://www.taxtmi.com/caselaws?id=445278 CESTAT Ahmedabad allowed the appeal in a service tax dispute regarding technology transfer from a Swiss company. The tribunal held that service tax on intellectual property rights applies only when such rights are protected under Indian law. Since the imported technology was not registered or protected under any Indian law, and revenue failed to produce evidence of such protection, no service tax demand could be sustained under intellectual property services. The decision followed precedent from Munjal Showa Limited case upheld by SC, establishing that IPR taxation requires registration with Indian trademark/patent authorities. en-us Thu, 02 Nov 2023 00:00:00 +0530 Fri, 09 Aug 2024 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445278 CESTAT Ahmedabad allowed the appeal in a service tax dispute regarding technology transfer from a Swiss company. The tribunal held that service tax on intellectual property rights applies only when such rights are protected under Indian law. Since the imported technology was not registered or protected under any Indian law, and revenue failed to produce evidence of such protection, no service tax demand could be sustained under intellectual property services. The decision followed precedent from Munjal Showa Limited case upheld by SC, establishing that IPR taxation requires registration with Indian trademark/patent authorities. Case-Laws Service Tax Thu, 02 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445278