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TMI Blog2017 (6) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... e technical know-how which may be a service but is not in relation to intellectual property service which pertains to intellectual property rights - The enforceability of the right vis-a-vis the recipient is protected by the law of contract for the limited purpose that the statute has been legislated for. That enforceability does not subsist against any other entity in the absence of registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod has been decided in their favour by this Tribunal, which was reported in 2017-TlOL-19-CESTAT-MUM . Therefore, the present appeal also deserves to be allowed. She also placed reliance on the following: i) CBEC Circular no.80/10/2004-S.T. dated 17.09.2004 ii) Reliance Inds. 2016-TIOL-1654-CESTAT-MUM iii) Tata Consultancy Services - 2015-TlOL-2370-CESTAT-MUM iv) Thermax Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable service that the liability will arise in relation to intellectual property service provided by the holder of intellectual property right This right is defined as 'any right to intangible property, namely, trade marks, designs, patents or any other similar intangible property, under any law for the time being in force, but does not include copyright' in section 65 (55a) of Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch proprietary rights do not vest in them and Revenue has not been able to show that it does. Accordingly, the right that is transferred is the technical know-how which may be a service but is not in relation to intellectual property service which pertains to intellectual property rights. 7. In re ELGI Rubber Products Ltd., the Tribunal was called upon to decide the legality of demand on & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tata Consultancy Services Ltd and in re Thermax Ltd in re Indofil Chemicals Company , the Tribunal predicated taxability on the additional requirement of identification of the specific class of intellectual property right that is provided to the recipient. In this too, we notice a lack in the impugned order. 9. The demand is, therefore, without authority of law and we set it aside Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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