https://www.taxtmi.com/caselaws?id=782980 Royalty for permitting use of the 'TTK' logo, registered as an artistic work under the Copyright Act, 1957, was treated as consideration for temporary transfer or permitted use of copyright and not as taxable intellectual property right service. The exemption in Notification No. 25/2012-ST, as amended, was applied because the Finance Act, 1994 definition of intellectual property right excludes copyright. The logo was characterised as a copyright-protected house mark rather than a trade mark or other taxable intellectual property right, so the service tax demand was held not sustainable. en-us Fri, 05 Dec 2025 00:00:00 +0530 Mon, 08 Dec 2025 08:31:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782980 Royalty for permitting use of the 'TTK' logo, registered as an artistic work under the Copyright Act, 1957, was treated as consideration for temporary transfer or permitted use of copyright and not as taxable intellectual property right service. The exemption in Notification No. 25/2012-ST, as amended, was applied because the Finance Act, 1994 definition of intellectual property right excludes copyright. The logo was characterised as a copyright-protected house mark rather than a trade mark or other taxable intellectual property right, so the service tax demand was held not sustainable. Case-Laws Service Tax Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782980