Royalty Payments on Journal Contents Exempt from Service Tax, Not Linked to Intangible Property Rights Like Trademarks.

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....Liability of service tax - royalty payment for providing contents for the journal - It is not relating to right to intangible property like trade market designs, patterns or any other similar intangible property. Admittedly, the contents of the journal are copy right materials and, as such, are excluded from the tax liability under IPR service - AT....