2018 (2) TMI 149

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....n, AC (AR), for the Respondent. ORDER Per: B. Ravichandran The appeal is against the order dated 27.11.2008 of the Commissioner of Central Excise, Chennai-III. 2. The appellant is engaged in the process of separation, isolation, storage and cryo-preservation of Umbilical Cord Blood and Stem Cells. They have entered into a Technology Transfer Agreement with M/s. Cryo-cell International ....

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....ded the tax demand on the ground that the IPR is not registered in India. Though the Technical Know-how in the form of trade mark is registered in US by the service provider, the said IPR is not recognized in India under any law. Since recognition by Indian law is a pre-requisite to tax under IPR service, the appellants are not liable to pay service tax. Further, he also contended that a Technolog....

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....elating to the liability of the appellant under IPR service on reverse charge basis. Similar disputes have been repeatedly brought before the Tribunal for a decision. It has been held that to be held liable for service tax on reverse charge basis under IPR service, such IPR should be recognized by any law for the time being in force in India. In the present case, the IPR is not registered for enfo....