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

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..... he 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 permitting the use or enjoyment of IPRs are .....

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..... gible 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 (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 .....

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..... ther similar right to an intangible property 6.3.2 Is the IPR required to be registered in India? Would the temporary transfer of a patent registered in a country outside India also be covered under this entry? Since there is no condition regarding the law under which an intellectual right should be registered, temporary transfer of a patent registered outside India would also be cov .....

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