https://www.taxtmi.com/caselaws?id=767674 A house mark used to identify a group manufacturer or distributor, while products carry separate trademarks, may be treated as a copyrighted artistic work rather than a trademark. On that basis, royalty received for permitting use of the logo was held outside the taxable scope of intellectual property service because copyright is excluded from the statutory definition. The reasoning followed the distinction between a house mark and a product mark and relied on the registered copyright status of the logo. The service tax demand and connected penalties were therefore unsustainable, and the impugned order was set aside with consequential relief as permitted by law. en-us Wed, 19 Mar 2025 00:00:00 +0530 Sat, 22 Mar 2025 08:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767674 A house mark used to identify a group manufacturer or distributor, while products carry separate trademarks, may be treated as a copyrighted artistic work rather than a trademark. On that basis, royalty received for permitting use of the logo was held outside the taxable scope of intellectual property service because copyright is excluded from the statutory definition. The reasoning followed the distinction between a house mark and a product mark and relied on the registered copyright status of the logo. The service tax demand and connected penalties were therefore unsustainable, and the impugned order was set aside with consequential relief as permitted by law. Case-Laws Service Tax Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767674