https://www.taxtmi.com/forum/issue?id=541 An NGO received royalty income for use of its name and paid service tax under the intellectual property service head. NGOs may be liable for service tax where the statutory definition does not limit liability to commercial concerns. For IPR services the service provider is the holder of the IPR; since the NGO is the IPR holder and received royalties, it qualifies as the taxable service provider and is liable to pay service tax unless the definition expressly excludes noncommercial entities. en-us Sat, 22 Sep 2007 00:31:04 +0530 Thu, 23 Jan 2025 15:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=541 An NGO received royalty income for use of its name and paid service tax under the intellectual property service head. NGOs may be liable for service tax where the statutory definition does not limit liability to commercial concerns. For IPR services the service provider is the holder of the IPR; since the NGO is the IPR holder and received royalties, it qualifies as the taxable service provider and is liable to pay service tax unless the definition expressly excludes noncommercial entities. Discussion-Forum Service Tax Sat, 22 Sep 2007 00:31:04 +0530 https://www.taxtmi.com/forum/issue?id=541