2.2 Recognition under Indian law:

IPR should be conferred to a person under Indian law. Service rendered by a person whose IPR is not recognized under Indian law cannot be brought within the ambit of service tax. IP laws in India are listed below:
• The Trade Marks Act, 1999
• The Patent Act, 1970
• The Copyright Act, 1957
• The Design Act, 2000
• The Geographical Indication of Goods (Registration and Protection) Act, 1999
• The Protection of Plant Varieties and Farmers Right Act, 2001
• The Semiconductor Integrated Circuits Layout Design Act, 2000
• The Biological Diversity Act, 2002