https://www.taxtmi.com/manuals?id=827 Temporary transfer or licence of an intellectual property right is taxable where the arrangement grants use or enjoyment for a limited period for consideration. Intellectual property rights include copyright, patents, trademarks, designs and similar intangible rights. Permanent transfers of ownership do not attract the service levy. IPR embodied in physical media is treated as supply of goods, not a taxable IPR service. The place of registration of the IPR is irrelevant; taxation depends on the place of provision of the temporary transfer service being within the taxable territory. en-us Fri, 20 Mar 2015 16:05:00 +0530 Thu, 07 Jul 2016 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=827 Temporary transfer or licence of an intellectual property right is taxable where the arrangement grants use or enjoyment for a limited period for consideration. Intellectual property rights include copyright, patents, trademarks, designs and similar intangible rights. Permanent transfers of ownership do not attract the service levy. IPR embodied in physical media is treated as supply of goods, not a taxable IPR service. The place of registration of the IPR is irrelevant; taxation depends on the place of provision of the temporary transfer service being within the taxable territory. Manuals Service Tax Fri, 20 Mar 2015 16:05:00 +0530 https://www.taxtmi.com/manuals?id=827