...all legitimate broadcasters. Lastly, another legitimate object of national regulation is to protect the intellectual property rights of programme-makers and broadcasters. It is permissible on this...not of the physical or intellectual prowess or skill. It is also true that a person desiring to telecast sports events when he is not himself a participant in the game, does not seek to exercise his...cassettes cannot be restricted or prevented except under such law. All those who have got the apparatus of video cassette recorder (VCR) and the television screen can, therefore, view and listen to such...

...any right, title or interest in copyright and other intellectual property owned by IBM Singapore, and merely markets IBM Singapore's software products in India.13. Shri...rights not expressly granted to you in this EULA. The Software is protected by copyright and other intellectual property laws and treaties. Samsung or its suppliers own the title, copyright and other...intellectual property rights in the Samsung Software. The Samsung Software is licenced, not sold.3. LIMITATIONS ON END USER RIGHTS. You shall not, and shall not enable or...

...difference between a sale of a software programme on a CD/floppy disc from a sale of music on a cassette/CD or a sale of a film on a video cassette/CD. In all such cases, the intellectual property has been.... All copyrights and intellectual property rights in and to the Software, and copies made by Licensee, are owned by or duly licensed to Infrasoft.86. The Licensing Agreement shows that...intellectual property right (IPR) which can be licensed to one use and can be given further to any number of user. In other words the IPR in software still remain intact with the supplier. Thus effectively the...

...the rental of tangible personal property other than property described in Para 3(b) of Article 12 (Royalties and Fees for Included Services).”10. In our view...two or more associated enterprises, either or both of whom are non-residents, in the nature of purchase, sale or lease of tangible or intangible property, or provision of services, or lending or...both of whom are non-residents. The said transaction covers purchase, sale or lease of tangible or intangible property or provision of services or lending or borrowing money or any other transaction...

...a video cassette/CD. In all such cases, the intellectual property has been incorporated on a media for purposes of transfer. Sale is not just of the media which by itself has very little value. The...and marketed, it becomes goods, which are susceptible to sales tax. Even intellectual property, once it is put on to a media, whether it be in the form of books or canvas (In case of painting) or...intellectual property and not the media i.e the paper or cassette or disc or CD. Thus a transaction sale of computer software is clearly a sale of “goods” within the meaning of the term as defined in the said...

...sales tax. Even intellectual property, once it is put on to a media, whether it be in the form of books or canvas (In case of painting) or computer discs or cassettes, and marketed would become “goods...”. We see no difference between a sale of a software programme on a CD/floppy disc from a sale of music on a cassette/CD or a sale of a film on a video cassette/CD. In all such cases, the intellectual...purchases and pays for is not the disc or the CD. As in the case of paintings or books or music or films the buyer is purchasing the intellectual property and not the media i.e the paper or cassette or...

...licensing the transfer of intellectual property rights. Article 2 relating to grant of license makes it clear that what is being done is the grant of an exclusive non-transferable and indivisible license..., Yamaha owns technical information relating to the manufacture and assembly of certain motorcycles parts and components thereof and certain trademarks and other intellectual property rights such as...and components thereof.”The technical Information, Intellectual Property Rights, and Trade Mark sought to be transferred under the agreement find mention in paras 1.9, 1.10 and...

...susceptible to sale tax. Even intellectual property, once it is put on to a media, whether it be in the form of books or canvas (In case of painting) or computer discs or cassettes and marketed would...intellectual property has been incorporated on a media for purposes of transfer. Sale is not just of the media which by itself has very little value. The software and the media cannot be split up. What...the buyer purchases and pays for is not the disc or the CD. As in the case of paintings or books or music or films the buyer is purchasing the intellectual property and not the media i.e the paper or...

...agreement. Article 10 refers to relation to most-favoured-nation clause. Article 11 refers to “Exceptions to Convention” on grounds of public health, security, and protection of intellectual property.... It is perhaps useful to extract the whole of Article 11.“Exceptions to Convention on grounds of public health, security, and protection of intellectual property...mass of the property in the local area”. The learned Judges thought it would be wrong to say that there was importation into India, the moment the goods crossed the Indian customs barrier. Keeping in...

...subject to We do not agree with the argument of the Ld. Sr. Advocate that the service provided is Intellectual Property Service and service of Engineer Consultancy is not provided, notwithstanding the...leviability of tax under the Consulting Engineer Service provided by a firm or Intellectual Property Service was a matter not clear from doubt. Therefore this is not a fit case for imposition of penalty. We.... 7. We have gone through the Technology Licensing Agreement. We find that under Article 5 technical services are indeed to be rendered to the appellants by way of training of personal...

...Intellectual Property Service and service of Engineer Consultancy is not provided, notwithstanding the fact that the royalty is paid for such services which is determined on basis of Net Sales. It is well...in holding that Service Tax is not payable on the development expenses.7. We have gone through the Technology Licensing Agreement. We find that under Article 5 technical...penalty under Sections 76, 77 and 78 of the Finance Act, 1994.2. The facts of the case are the appellants manufacture chemicals and entered into a Technology Licensing...

.... Sr. Advocate that the service provided is Intellectual Property Service and service of Engineer Consultancy is not provided, notwithstanding the fact that the royalty paid for such services which is...Service provided by a firm or Intellectual Property Service was a matter not clear from doubt. Therefore this is not a fit case for imposition of penalty. We hold accordingly.9. The appeal is disposed in above terms....Licensing Agreement. We find that under Article 5 technical services are indeed to be rendered to the appellants by way of training of personal, selection of suppliers of machinery, for commissioning and...

...paid for use of certain marks and intellectual property of FOWC and this use cannot be equated with business activity in India.49. Article 5(5) has several pre-requisites if an entity has...intellectual property belonging to FOWC for a consideration of USD 1. The RPC of 2011 was preceded by another RPC of 25-10-2007; FOWC and Jaypee signed it.3. FIA is a regulatory body; it...utilization of the intellectual property for the purpose of carrying on business in India or for the purpose of earning any income from any source in India. The property here is a trademark of a sporting...

...under "Intellectual Property Right Services3". The Appellant entered into licensing agreements with two licensors, namely, M/s Rackitt and Colman Overseas..."franchise service" was not sustainable since an analysis of the agreement would indicate that licensing had taken place in relation to Intellectual Property Rights. The Appellant also pointed out...)(zze) as a service provided to a franchisee by a franchisor in relation to a franchise. 5. Section 65 (55a) of the Act defines intellectual property right as follows...

...abuse of intellectual property rights. 124. Article 5(A)(2) of the Paris Convention provides as under:- "Each country of the Union shall... 12 with Intellectual Property Rights (Imported Goods), Enforcement Rules, 2007 till further orders. In addition, the Court also...23rdAugust, 2014, Intex filed revocation proceedings in respect of five SEPs held by Ericsson before the Intellectual Property Appellate Board (IPAB). Ericsson claims that this was not...

...the software and right to use the intellectual property embedded in the software. 'Therefore, the licensing of a softwaresfbr use by the end-use customer, is not the mere sale of a copyrighted article...intellectual property owned by Google Ireland Limited without IT(IT)ANos.1190, 1295/Bang/2014, 2845, 949, 950/Bang/2017, IT(TP)A Nos.374, 466/Bang/2013, 68, 205, 1299/Bang/2015, IT(TP)A Nos. 69, 191...programme has been provided protection under the Copyright Act, the provisions of other intellectual property rights laws will not be applicable. A computer programme is a process when it executes...

...disc from a sale of music on a cassette/CD or a sale of a film on a video cassette/CD. In all such cases, the intellectual property has been incorporated on a media for purposes of transfer. Sale is...the originator of the programme. But the moment copies are made and marketed, it becomes goods, which are susceptible to sales tax. Even intellectual property, once it is put on to a media, whether it...or books or music or films the buyer is purchasing the intellectual property and not the media i.e the paper or cassette or disc or CD. Thus a transaction sale of computer software is clearly a sale of...

..., patent, design, trade mark owned by that Japanese company. Clauses 9, 10 and 11 also clearly show that the Agreement was for licensing the transfer of intellectual property rights. Article 2..., Yamaha owns technical information relating to the manufacture and assembly of certain motorcycles parts and components thereof and certain trademarks and other intellectual property rights such as...and components thereof.”The technical Information, Intellectual Property Rights, and Trade Mark sought to be transferred under the agreement find mention in paras 1.9, 1.10 and...

...owner of the intangible intellectual property rights or know-how for permitting a third person to use or the right to use the said rights or know-how. It is essentially payment for a user of...intellectual property right or know-how, which may be lumpsum, annual or periodical payment. The term ‘royalty’ is associated with the payment made for grant of the user right. Grant of user right has to be..., either as capital gains or as business income. However, if we hold that the payments by HCL to ADC were for mere right to use or to use intellectual property rights/know-how and not for transfer of...