https://www.taxtmi.com/caselaws?id=791234 Consideration for the permanent transfer of marketing rights and technical know-how was not taxable as Intellectual Property Right Service because liability under the Finance Act, 1994 arises only where there is transfer, temporary use, or enjoyment of an intellectual property right recognised under Indian law. The Tribunal applied the settled principle that a permanent transfer of technical know-how, when it is not a recognised intellectual property right for this purpose, does not amount to rendition of a taxable service. Departmental clarification was consistent with this view. The service tax demand was therefore unsustainable and was set aside. en-us Mon, 12 Jan 2026 00:00:00 +0530 Fri, 08 May 2026 07:29:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791234 Consideration for the permanent transfer of marketing rights and technical know-how was not taxable as Intellectual Property Right Service because liability under the Finance Act, 1994 arises only where there is transfer, temporary use, or enjoyment of an intellectual property right recognised under Indian law. The Tribunal applied the settled principle that a permanent transfer of technical know-how, when it is not a recognised intellectual property right for this purpose, does not amount to rendition of a taxable service. Departmental clarification was consistent with this view. The service tax demand was therefore unsustainable and was set aside. Case-Laws Service Tax Mon, 12 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791234