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The CESTAT allowed the assessee's appeal and set aside the impugned Orders-in-Original demanding service tax under "Intellectual Property Right" (IPR) service on royalty received for permitting group companies to use the "TTK" logo. Relying on its prior decision in an identical matter involving the same logo, the Tribunal held that "intellectual property right" under Section 65(55a) excludes copyrights, and since the logo is registered under the Copyright Act, the transaction is not taxable as IPR service. The Revenue produced no contrary evidence.
The CESTAT allowed the assessee's appeal and set aside the impugned Orders-in-Original demanding service tax under "Intellectual Property Right" (IPR) service on royalty received for permitting group companies to use the "TTK" logo. Relying on its prior decision in an identical matter involving the same logo, the Tribunal held that "intellectual property right" under Section 65(55a) excludes copyrights, and since the logo is registered under the Copyright Act, the transaction is not taxable as IPR service. The Revenue produced no contrary evidence.
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