Intellectual Property

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..... er of service Any person Who is the provider of service The holder of intellectual property right Who is liable to pay service tax The holder of intellectual property right (Service Provider) Meaning of Intellectual Property Right - 65(55a) "intellectual property right" means any right to intangible property, namely, trade marks, designs, patents or any other similar intangib .....

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..... s, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn." - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - tax .....

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