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TMI Blog2019 (7) TMI 1528X X X X Extracts X X X X X X X X Extracts X X X X ..... AX, SILIGURI [ 2017 (9) TMI 1325 - CESTAT KOLKATA] where it was held that The legislature would have merely stated that an intellectual property right would mean any right to an intangible property. There would have been no need for it to qualify the same with a recognition under any law for the time being in force. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 595 of 2010-DB - FINAL ORDER NO. A/11073/2019 - Dated:- 5-7-2019 - MR. RAMESH NAIR, Member (JUDICIAL) AND MR. RAJU, Member (TECHNICAL) For the Appellant : Shri. Amal Dave (Advocate) For the Respondent : Shri. Amit Mishra (A.R.) ORDER Per: RAJU This appeal has been filed by M/s Inductotherm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said Agreement clearly states that the licensee will be given right to Patents in India in respect of the products on payment of Royalty. As regards the contention of the appellant that no Patents are registered in India, the Learned Counsel for the department submitted that Switzerland being a notifying country under Section 133 of the Patent Act, 1970 for the purposes of Patents, clearly shows that substantial protection under the Patent s Act was available to the appellant as well, and the appellant is liable to service tax on the services given by SICPA Holding Switzerland to the appellant. It is also the contention of the Learned Counsel for the department that the transfer of know-how as per the Technical Agreement was not on one time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n for the Protection of Industrial Properties. The said convention was the first major step taken to help creators of intellectual property to ensure that their intellectual works were protected in other countries. In furtherance to the same a Patent Cooperation Treaty, was signed by member countries, the same has been embodied in Chapter XXII of the Patents Act, 1970. The said treaty spells out a detailed mechanism for the filing of international applications by an inventor and provides that once such an application is made and registered in the member country, then the IPR would be protected in that member country. Thus, there appears to be a codified law providing for Recognition and Protection under the Indian Laws even in respect of Pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in India under Indian law. However, the original authority held that registration of IPR under Indian law is only for obtaining protection from its infringement. He observed that the levy of tax is not dependent on the fact of such registration. We find that such conclusion is not legally tenable and is beyond the scope of taxable service as defined in Finance Act, 1994 : Section 65(105)(zzr) of the Act defines in the taxable IPR service tax as under : Taxable service means any service provided or to be provided to any person by the holder of intellectual property right, in relation to intellectual property service; Section 65(55a) of the Act defines Intellectual Property Right to mean as under : I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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