2025-VIL-2080-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax - Intellectual Property Right service - Service Tax liability on Royalty Income for usage of Registered Trademark - Appellant had developed a logo 'TTK' which was registered as an 'Artistic Work' under the Copyright Act, 1957 and was permitted to be used by the group concerns on the packaging, cartons, containers, labels, brochures, literature and advertising materials - Department of the view that the appellant is required to pay service tax on the royalty income received for permitting their group companies to use the 'TTK' logo as a trademark under Intellectual Property Right (IPR) service - Whether the demand of service tax for the use of 'TTK' logo of the appellant by its group companies under Intellectual Property Right service is tenable – HELD - The exemption Notification No. 25/2012-ST dated 20.06.2012, as amended by Notification No. 03/2013-ST dated 01.03.2013, provides exemption on services provided by way of temporary transfer or permitting the use or enjoyment of a copyright, covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary, dramatic, musical or artistic works - The issue is no more res integra and is settled in favor of the Appellant in their earlier decision involving the same Appellant for an earlier period - The 'TTK' logo is a registered copyright and not a trademark, and the definition of IPR service excludes copyright. Therefore, the service tax demand on the royalty income received by the Appellant for permitting the use of its registered copyright logo 'TTK' by its group companies is not sustainable – The impugned order is set aside and the appeal is allowed
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