https://www.taxtmi.com/caselaws?id=354727 Service tax on trademark royalty was held not sustainable where the payment related to use of a foreign trademark that was neither registered nor otherwise recognised for enforcement under Indian law. The Tribunal applied its earlier view that intellectual property rights service can be taxed only when the underlying right is statutorily recognised in India; a mere reference to the Trade Marks Act, 1999 does not make an unregistered foreign trademark taxable on reverse charge basis. The supporting circular was read consistently with that position, so the demand and penalties were set aside with consequential relief. en-us Thu, 16 Nov 2017 00:00:00 +0530 Sat, 03 Feb 2018 09:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354727 Service tax on trademark royalty was held not sustainable where the payment related to use of a foreign trademark that was neither registered nor otherwise recognised for enforcement under Indian law. The Tribunal applied its earlier view that intellectual property rights service can be taxed only when the underlying right is statutorily recognised in India; a mere reference to the Trade Marks Act, 1999 does not make an unregistered foreign trademark taxable on reverse charge basis. The supporting circular was read consistently with that position, so the demand and penalties were set aside with consequential relief. Case-Laws Service Tax Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354727