https://www.taxtmi.com/forum/issue?id=3227 Royalty payments for use of IPR or permitting use of know how are taxable under the Intellectual Property services category introduced by statute; however, permanent transfers of IPR rights are not treated as services and are excluded from service tax. An R&D cess applies in connection with the notification introducing IP services and such cess may be deductible from the total service tax liability. en-us Wed, 27 Jul 2011 09:43:19 +0530 Thu, 23 Jan 2025 15:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3227 Royalty payments for use of IPR or permitting use of know how are taxable under the Intellectual Property services category introduced by statute; however, permanent transfers of IPR rights are not treated as services and are excluded from service tax. An R&D cess applies in connection with the notification introducing IP services and such cess may be deductible from the total service tax liability. Discussion-Forum Service Tax Wed, 27 Jul 2011 09:43:19 +0530 https://www.taxtmi.com/forum/issue?id=3227