2018 (8) TMI 1221

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....ppellant is a 100% EOU engaged in the manufacture and export of spices and spice products. 50% of their issued capital is held by M/s. AVT group and 50% by M/s. McCormick Co Inc, USA. The appellants were receiving the services of the latter with reference to technical know-how and assistance as per an agreement entered into between them and they were paying fees for those services as royalty. As it appeared that the services of temporary transfer of technical know-how fall under "intellectual property services" as defined in Section 65(55a) of the Finance Act, 1994 and the appellant as service receiver is liable to pay service tax on the said services as the service provider is not a registered unit in India, having no office in India, a sh....

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.... Inc, USA is a holder of any form of intellectual copyright and further no transfer of any intellectual property has been established. The learned counsel also referred to the definition of intellectual property contained in clause 55(a) of Section 65 which is reproduced herein below:- "Any right to intangible property namely trademarks, designs, patents for any other similar intangible property, under any law for the time being in force, but does not include copyright." He also submitted that the Central Government has clarified in its circular No.80/10/2004 dt. 17/09/2004 that phrase "law for the time being in force" used in the definition of intellectual property implies that such laws as applicable in India. Further his furt....