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2017 (8) TMI 906 - AT - Service TaxIntellectual Property Rights Service - royalty - Held that: - it can be seen that the Intellectual Property Right should be under the law enforced in India. As per the facts of the present case, since the Intellectual Property Right which is used by the appellant belong to the foreign person and that Intellectual Property Right is not governed by any law in India, therefore it does not cover under the definition of Intellectual Property Right. Accordingly, the same is not taxable - appeal allowed decided in favor of appellant.
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