https://www.taxtmi.com/caselaws?id=252152 Royalty paid for the right to use Bruce Lee visual images was treated as consideration for copyright-related rights, not taxable Intellectual Property Rights Service under the Finance Act, 1994. The licence covered use of visual images embodied in the property supplied by the foreign licensor, and those images were characterised as copyright within the Copyright Act, 1957, including artistic work under section 14(c) and, alternatively, computer programme-related rights under section 14(b). Because copyright was excluded from the scope of Intellectual Property Rights Service during the relevant period, the tax demand could not be sustained and was held unsustainable. en-us Tue, 12 Aug 2014 00:00:00 +0530 Wed, 01 Jul 2015 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252152 Royalty paid for the right to use Bruce Lee visual images was treated as consideration for copyright-related rights, not taxable Intellectual Property Rights Service under the Finance Act, 1994. The licence covered use of visual images embodied in the property supplied by the foreign licensor, and those images were characterised as copyright within the Copyright Act, 1957, including artistic work under section 14(c) and, alternatively, computer programme-related rights under section 14(b). Because copyright was excluded from the scope of Intellectual Property Rights Service during the relevant period, the tax demand could not be sustained and was held unsustainable. Case-Laws Service Tax Tue, 12 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252152