https://www.taxtmi.com/article/detailed?id=14692 Royalty received under an exclusive, long term trademark license that transfers the right to use the mark is a deemed sale outside the definition of service; such permanent, exclusive transfers do not qualify as declared services and are not taxable as service, but refunds of tax paid under a mistaken belief can be denied if the payer collected the tax from the recipient and fails to rebut unjust enrichment. en-us Wed, 25 Jun 2025 09:24:46 +0530 Wed, 25 Jun 2025 09:24:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14692 Royalty received under an exclusive, long term trademark license that transfers the right to use the mark is a deemed sale outside the definition of service; such permanent, exclusive transfers do not qualify as declared services and are not taxable as service, but refunds of tax paid under a mistaken belief can be denied if the payer collected the tax from the recipient and fails to rebut unjust enrichment. Articles Service Tax Wed, 25 Jun 2025 09:24:46 +0530 https://www.taxtmi.com/article/detailed?id=14692