https://www.taxtmi.com/caselaws?id=461294 Mere transfer or receipt of technical know-how, without transfer of a taxable intellectual property right such as design, trademark or patent, does not fall within the intellectual property service entry for service tax. Applying its earlier view on similar facts, CESTAT Bangalore treated royalty paid for technical know-how and royalty received from domestic customers for such transfer as outside that levy, making the demand for service tax, interest and penalties unsustainable. The adjudication order was set aside, with consequential relief granted as per law. en-us Fri, 13 Dec 2024 00:00:00 +0530 Thu, 27 Mar 2025 08:35:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461294 Mere transfer or receipt of technical know-how, without transfer of a taxable intellectual property right such as design, trademark or patent, does not fall within the intellectual property service entry for service tax. Applying its earlier view on similar facts, CESTAT Bangalore treated royalty paid for technical know-how and royalty received from domestic customers for such transfer as outside that levy, making the demand for service tax, interest and penalties unsustainable. The adjudication order was set aside, with consequential relief granted as per law. Case-Laws Service Tax Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461294