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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 i .....

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tting the use or enjoyment of IPRs are covered here. Such permission to use intellectual property rights are usually given by way of licensing of the trademarks or by way of a permission to use the trademark or patent etc. for a certain number of yea .....

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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 DE .....

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10) TMI 16 - CESTAT (BANGALORE)], it was held that technical know-how under a license agreement transfer for a limited period is covered under intellectual property rights. Intellectual property put on a medium such as CD, Floppy etc.: Intellectual p .....

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ssociated Cement com. Ltd. [2001 (1) TMI 248 - Supreme court of India]. Clarification by the Board (Taxation Guide - Guidance Note -6 - Exemptions dated 20.06.2012) 6.3.1 What is the scope of the term intellectual property right ? Intellectual proper .....

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