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service tax on trade mark royalty

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(Querist)
13 March 2010 Suppose a trade mark is lend by an individual to a company.
Please let me know whether service tax is payable on the royalty paid for using trademark?
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SIDDHARTHA SANKAR ROY

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SIDDHARTHA SANKAR ROY (Expert)
15 March 2010 Yes, under Intellectual Property Service, provided the individual is the holder of the Trade Mark and it is lent on temporary basis.

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