https://www.taxtmi.com/caselaws?id=791376 Royalty and licence fee paid for transfer of manufacturing rights and technology for aircraft engines were treated as confidential know-how and undisclosed information, not as intellectual property rights recognised and protectable under Indian law. On that basis, the Tribunal held that the consideration was not taxable as Intellectual Property Rights Service under the Finance Act, 1994, and the related demand, interest and penalties could not be sustained. The ruling also noted that the issue had already been settled in the assessee's own case, reinforcing the view that the transferred technology did not fall within the taxable service category. en-us Mon, 05 Jan 2026 00:00:00 +0530 Mon, 11 May 2026 09:50:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791376 Royalty and licence fee paid for transfer of manufacturing rights and technology for aircraft engines were treated as confidential know-how and undisclosed information, not as intellectual property rights recognised and protectable under Indian law. On that basis, the Tribunal held that the consideration was not taxable as Intellectual Property Rights Service under the Finance Act, 1994, and the related demand, interest and penalties could not be sustained. The ruling also noted that the issue had already been settled in the assessee's own case, reinforcing the view that the transferred technology did not fall within the taxable service category. Case-Laws Service Tax Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791376