2015 (11) TMI 236

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....ame of Tata Unisys Ltd (TUL). TUL entered into a Agreement with Unisys Corporation and was granted licence to use the technical information, know-how and system software relating to the manufacture of Document Processing System in terms of the agreement signed in July, 1996. Under the Agreement, 'know how' was defined to mean trade secrets and other information and knowledge which is applicable to the development, manufacture, assembly, testing, repair and refurbishment of the products and known by the Unisys. Under clause '4' of the Agreement, Unisys and TUL were to develop a plan to enable TUL to undertake manufacturing of the products not later than January, 1 st , 1997. TUL commenced the manufacturing of documents proces....

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....der Section 65 (55a) means any right to intangible property, namely, trade marks, designs, patents or any other similar intangible property, under any law for the time being in force, but does not include copyright. 4.1 Short question to be decided is whether the transfer of technical 'know how' received by the appellant is a service which may be categorized under "Intellectual Property Right Services". We find that the definition of Intellectual Property Right must be satisfied to term the services received by the appellant as Intellectual Property Right Services. We find no clue at all in the records as to which type of Intellectual Property Right is being assigned to the "Technical know how" received by the appellant. It is ob....