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2018 (1) TMI 214 - AT - Service TaxLiability of service tax - transfer of use of the logo - Royalty income - Intellectual Property Right Service - extended period of limitation - Held that: - it is seen that the goods do have a separate trademark such as Levokast, Apiverin-M, Prestige etc. Apart from this, the packings also contain the ttklogo. Thus, though the goods use the logo, it cannot be said that it is a trademark for these goods, as these goods have separate registered trademark. Again, the appellants have registered the logo under the Copyright Act. Any infringement of right pertaining to the logo would fall under Copyright Act and not under Trademark Act. The provisions of Copyright Act describe the situations of protection afforded to the copyright. This is different from the rights attached to a trademark. The logo being registered as a copyright, in case of infringement of the same, the right falls within the Copyright Act and would be enforceable by the appellants under the said Act only and not under the Trademark Act. The decision in the case of M/s ESPN Software India (P) Ltd. and M/s Turner International India Pvt. Ltd. Versus CST, New Delhi [2013 (10) TMI 1161 - CESTAT NEW DELHI] referred, where the Tribunal had occasion to analyse the dispute relating to cartoon characters. The assesse therein contended that these cartoon characters are artistic work and covered under copyright. Whereas, the Revenue alleged the same to be Trademark and raised the demand under IPR services - After analysing the definition of copyright and trademark, the Tribunal held that such cartoon characters fall under copyright only - The facts being similar in our view, the said decision is applicable to this case. Appeal allowed - decided in favor of appellant.
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