2017 (8) TMI 906

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..... ed in India. As per the facts of the present case, since the Intellectual Property Right which is used by the appellant belong to the foreign person and that Intellectual Property Right is not governed by any law in India, therefore it does not cover under the definition of Intellectual Property Right. Accordingly, the same is not taxable - appeal allowed decided in favor of appellant.
Shri Ram .....

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..... f agreement the service of Intellectual Property Right was not taxable. Alternatively, he submits since the service was provided by a foreign person who not registered in our country, as per the definition of Intellectual Property Right service, intellectual property should be under Indian law. In this case Intellectual Property Right being owned by foreign person and is not registered under any l .....

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..... ty, under any law for the time being in force, but does not include copyright." 6. From the reading of the above definition of Intellectual Property Right, it can be seen that the Intellectual Property Right should be under the law enforced in India. As per the facts of the present case, since the Intellectual Property Right which is used by the appellant belong to the foreign person and that Int .....

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