Case Law Details
Intas Pharmaceuticals Ltd Vs C.S.T.-Service Tax (CESTAT Ahmedabad)
The CESTAT, Ahmedabad in Intas Pharmaceuticals Ltd. v. C.S.T.-Service Tax, Ahmedabad And Another [Service Tax Appeal No. 12716 of 2014 dated November 02, 2023] held that the services in the form of receipt of patents registered outside India are not liable to pay service tax.
Facts:
Intas Pharmaceuticals Ltd. (“the Appellant”) entered into a “Technology Transfer and Licensing Agreement” with M/s Eugenex Biotechnologies GmbH, Switzerland for the purpose of development and commercialization of recombinant human erythropoietin (EPO). He pointed out that the agreement envisages the transfer of a cell clone that produces recombinant EPO and the provision of the technology, know-how, Trade secrets, etc.
The Appellant entered into a “Technology Know-how Transfer Agreement” with M/s Biocam Ltd., UK. The said agreement envisaged the transfer of technology, and technical know-how relating to protocols for fermentation and purification to obtain pure G-CSF.
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