https://www.taxtmi.com/caselaws?id=214142 A perpetual licence to use a trademark, where ownership and supervisory control remain with the grantor and the arrangement is subject to continuing conditions, is not a sale of goods under the Sale of Goods Act, the Central Excise Act or Article 366(29A) of the Constitution. The permission to use the trademark falls within intellectual property service under the Finance Act, 1994, so service tax and interest are payable and exemption under Notification No. 12/2003-ST is unavailable. Where the dispute turns on bona fide legal interpretation and there is no deliberate suppression or intent to evade tax, penalty is not justified and may be waived. en-us Sun, 28 Aug 2011 00:00:00 +0530 Tue, 19 Jun 2012 09:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214142 A perpetual licence to use a trademark, where ownership and supervisory control remain with the grantor and the arrangement is subject to continuing conditions, is not a sale of goods under the Sale of Goods Act, the Central Excise Act or Article 366(29A) of the Constitution. The permission to use the trademark falls within intellectual property service under the Finance Act, 1994, so service tax and interest are payable and exemption under Notification No. 12/2003-ST is unavailable. Where the dispute turns on bona fide legal interpretation and there is no deliberate suppression or intent to evade tax, penalty is not justified and may be waived. Case-Laws Service Tax Sun, 28 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214142