https://www.taxtmi.com/manuals?id=43 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. en-us Sat, 19 Jan 2008 23:16:00 +0530 Sun, 25 Mar 2012 19:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=43 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. Manuals Service Tax Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=43