2020 (1) TMI 519 - SCH - Service Tax

Classification of services - appellant desires to acquire license to manufacture products manufactured with the use of Timken (USA) s proprietary technical information and to service the products by using Timken (USA) s proprietary technical information - classified under Franchisee service or under intellectual property service - it was held by high court that the services availed by the appellant are more akin to franchise services rather than intellectual property right service. HELD THAT - There are no merits in the appeal - appeal dismissed.