Intellectual property service: holder-provided use or temporary transfer triggers service tax liability under consolidated administrative guidance.

Taxation applies where the holder of an intellectual property right provides, temporarily transfers, or permits use or enjoyment of that right; the holder is the service provider and is liable to pay service tax. "Intellectual property right" includes intangible rights such as trade marks, designs and patents but excludes copyright. Administrative guidance consolidates and supersedes prior technical clarifications on scope, valuation, export, imports and exemptions for service tax matters, subject to specific orders under central excise provisions.

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