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Service tax on royalty on transfer of technical know-how

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..... We need to know whether we are liable for payment of service tax for transfer of technical know-how on non-exlusive basis. Please note that technical know-how is not registered under any act like Patent Act, Copyright Act in India The transfer of technical know-how is done based on a simple agreement on stamp paper. Entry under service tax for Intellectual property services requires the technical .....

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..... know-how to be registered under any existing Act in India. Since our technical know-how has not been registered under any act, are we liable to pay service tax on royalty received by us? We understand that recent CESTAT decision is in favour of payment of service tax on such royalty incomes although intellectual property is not registered any where. Kindly advise whether we should pay service ta .....

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..... x. if no can you quote supporting decisions of CESTAT. - Reply By Brijesh Verma - The Reply = Dear Srikant ji This is actually an interesting and genuine problem these days. If possible we wish to see the " User-Agreement " entered into with the service receiver if possible. Secrecy may be maintained by whitining the names and marking X and Y. You may mail the same at [email protected] .....

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..... . - Service tax on royalty on transfer of technical know-how - Query Started By: - Shrikant Karwa Dated:- 24-12-2010 Service Tax - Got 1 Reply - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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