https://www.taxtmi.com/caselaws?id=789148 Technical know-how or confidential information received from a foreign entity was treated as taxable under Intellectual Property Rights Service only where the underlying right was recognised and enforceable under Indian law; undisclosed information not protected under Indian law was outside the entry, though the demand was sustained on the facts stated. For the period before 01.07.2012, reverse charge service tax could be discharged by utilising available Cenvat credit, as the restriction on such utilisation was prospective, and the credit payment was directed to be adjusted against the demand. Relief under Section 80 was denied because the conditions for statutory relief were not met, and penalties under Sections 76, 77 and 78 were upheld, while the connected penalty relating to credit utilisation for the material period was set aside. en-us Thu, 02 Apr 2026 00:00:00 +0530 Sat, 04 Apr 2026 08:53:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789148 Technical know-how or confidential information received from a foreign entity was treated as taxable under Intellectual Property Rights Service only where the underlying right was recognised and enforceable under Indian law; undisclosed information not protected under Indian law was outside the entry, though the demand was sustained on the facts stated. For the period before 01.07.2012, reverse charge service tax could be discharged by utilising available Cenvat credit, as the restriction on such utilisation was prospective, and the credit payment was directed to be adjusted against the demand. Relief under Section 80 was denied because the conditions for statutory relief were not met, and penalties under Sections 76, 77 and 78 were upheld, while the connected penalty relating to credit utilisation for the material period was set aside. Case-Laws Service Tax Thu, 02 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789148