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    <title>Services in the Form of Receipt of Patent Registered Outside India are not liable to Service Tax</title>
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    <description>Receipt of patents or technology that are not registered or protected under Indian law do not constitute a taxable Intellectual Property Service; absent evidence of domestic registration or protection, imported technology transfers cannot be taxed on a reverse charge basis as intellectual property service.</description>
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      <description>Receipt of patents or technology that are not registered or protected under Indian law do not constitute a taxable Intellectual Property Service; absent evidence of domestic registration or protection, imported technology transfers cannot be taxed on a reverse charge basis as intellectual property service.</description>
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