Service tax applicability towards registration of patent and design

[Sanjeev Sharma]

Whether a person providing services of patent agents is liable to pay tax. He provides services towards registration of patent and design.

[Surender Gupta]

This service is likely to fall within the purview “Business Support Services”.

AI Summary

Business Support Services: patent and design registration assistance treated as taxable services under service tax classification. Services by a patent agent in assisting, representing, or facilitating patent and design registration are assessed as falling within Business Support Services, and are therefore treated as taxable services subject to service tax liability.