Temporary transfer or permitting the use or enjoyment of any IPR under service tax law :

Temporary transfer or permitting the use or enjoyment of any IPR which includes Copyrights ,Patents ,Trademarks, Designs, Any other similar right to an intellectual property.

Exemption aspects: 

• Services provided by way of temporary transfer or permitting the use or enjoyment of a copyright –
• Covered under section 13(1) (a) of the copyright act ,1957, relating to original literary, dramatic ,musical ,or artistic works or
• Of cinematograph films for exhibition in a cinema hall or cinema thetre;

 

Other expects:

• Temporary transfer of IPR registered in a country outside India will also be liable for service tax.
• Distribution of music by music company having the copyright of sound recording will be liable for service tax;
• Royalty for allowing the recording of song for further distribution by the composer will not be liable for service tax;

Agreeing to the obligation to refrain from an act ,or to tolerate an act or a situation ,or to do an act;