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Temporary transfer or permitting use or enjoyment of any intellectual property rights

Service Tax - Declared Services - 03 - Chapter 3 Effective date: 1.7.2012 Scope of Declared Service - Section 66E (c) Temporary transfer or permitting the use or enjoyment of any intellectual property right (IPR) Analysis: There is no definition of intellectual property right in service tax. However in common trade parlance intellectual property right refers to rights existing in copyright, patent, trademark, design process etc. It is important to note here that only temporary transfers or permi .....

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mporary transfer of the intellectual property rights in favour of other person. So, when there is a transfer permanently of any intellectual property right, that will not attract service tax. In Avit Chemicals P. Ltd. [2004 (6) TMI 2 - CESTAT, NEW DELHI], it was held that sale of a trade mark represents merely a transaction in tangible property and no service tax is applicable for the consideration received for the sale of the trade mark. Technical know-how transfer: In Aorco Corporation [2004 ( .....

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