TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Intellectual property services taxable from Sept 10, 2004; excludes copyrights. Circular issued Aug 23, 2007, clarifies scope.</h1> Intellectual property services became taxable starting September 10, 2004. The service tax applies to services provided by intellectual property right holders to any person, excluding copyrights. The service provider, or the intellectual property right holder, is liable to pay this tax. Intellectual property rights include trademarks, designs, patents, and similar intangible properties. Intellectual property service involves either temporarily transferring or permitting the use of these rights. A circular issued on August 23, 2007, supersedes previous clarifications on service tax, addressing the scope, classification, valuation, and exemptions related to taxable services.
TaxTMI 
