Know How’ is not IPR and not liable to service tax

Modi-Mundipharma Beauty Products Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Delhi)

Conclusion: Grant of exclusive right to assessee by Mauritius Revlon to use the ‘know how’ in any plant in accordance with the processes, specifications and recipes thereof in connection with the manufacture, marketing, sale  and distribution of Revlon  Products would not fall in the definition of “intellectual property right‟ so as to make it taxable under section 65(105) (zzr) of the Finance Act.<

Please become a Premium member. If you are already a Premium member, login here to access the full content.