Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Unregistered Technical Know-How Not an 'Intellectual Property Right Service' Under Service Tax Law : CESTAT Hyderabad
CESTAT Hyderabad ruled that payments for unregistered technical know-how from foreign entities do not qualify as 'Intellectual Property Right Services' (IPRS) under service tax law, exempting such transactions from tax liability. The tribunal also clarified that Cenvat credit could not be used for reverse charge liability on such services prior to 01.07.2012, impacting businesses relying on foreign technical collaborations.