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Knowhow Not Intellectual Property Right if no Legal Protection
Case Law Details
- Case Name
- Intas Pharmaceuticals Ltd Vs C.S.T.-Service Tax (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Intas Pharmaceuticals Ltd Vs C.S.T.-Service Tax (CESTAT Ahmedabad)
Introduction: In the case of Intas Pharmaceuticals Ltd vs. C.S.T. – Service Tax, the issue at hand revolves around the taxability of service tax on technical knowhow transferred by Intas Pharmaceuticals Limited to a recipient in Singapore. The primary question addressed in this case is whether the technical knowhow is protected by Indian law, thus qualifying it for taxation under the category of “Intellectual Property Service.”
Detailed Analysis:
1. Background of the Case: Intas Pharmaceuticals Limited enter...
