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 integrated machinery process and factory control system and they are also registered with the service tax department. On the b...