https://www.taxtmi.com/caselaws?id=353478 Royalty for permitting use of a logo registered as a copyrighted artistic work is not taxable as intellectual property service under the Finance Act, 1994, because the statutory definition of intellectual property right expressly excludes copyright. The logo retained its character as a copyright under the Copyright Act, and its licensing did not convert it into a trademark merely because it was used in a commercial arrangement. On that basis, the Tribunal treated the permitted use of the copyrighted work as outside the taxable category of intellectual property service, so service tax could not be demanded on the royalty. en-us Wed, 13 Dec 2017 00:00:00 +0530 Thu, 08 Mar 2018 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353478 Royalty for permitting use of a logo registered as a copyrighted artistic work is not taxable as intellectual property service under the Finance Act, 1994, because the statutory definition of intellectual property right expressly excludes copyright. The logo retained its character as a copyright under the Copyright Act, and its licensing did not convert it into a trademark merely because it was used in a commercial arrangement. On that basis, the Tribunal treated the permitted use of the copyrighted work as outside the taxable category of intellectual property service, so service tax could not be demanded on the royalty. Case-Laws Service Tax Wed, 13 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353478