Service tax not leviable on transfer of know-how

Schneider Electric India Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Chandigarh)

CESTAT Chandigarh held that know-how is not an Intellectual Property Rights (IPR) within the meaning of service tax law and consequently its transfer is not liable to service tax.

Facts- The appellant-assessee M/s Schneider Electric India Pvt. Ltd. is engaged in the manufacture of electrical articles, namely, air circuit breaker, molded case circuit breaker, auto source changeover and int

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