2018 (3) TMI 856

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....i Pawan Kumar Singh (Supdt.) AR, for Appellant Shri Atul Gupta, for Respondent Per: Ashok Jindal The Revenue is in appeal against the impugned order, wherein the learned Commissioner (Appeals) held that the transfer of Intellectual Property Right by the respondent does not cover under taxable service of Intellectual Property Right Services. 2. The facts of the case are that the respond....

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.... of the act are not applicable and dropped the demand against the said order the Revenue before us on the ground that the respondent has transferred temporarily right to be used by the assignee and there is no absolute transfer of right, therefore, the impugned order is to be said aside. 3. Heard the parties and perused the record. We further gone through the agreement entered into respondent a....

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....d free from all encumbrances, to the Assignee, all its right, title and interest in the Scheduled Intellectual Property together with the right to recover and take all proceedings as may be necessary for the recovery of damages or otherwise in respect of any and all infringements of any patents, or any patents granted in respect of any pending patent applications, regardless of whether said damage....