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2004 (6) TMI 2 - CESTAT, NEW DELHI
Extract:
.......arks. It is a transaction in intangible property and not a case of granting any advice. The impugned order is, therefore, in error in demanding service tax after treating the grant of right to use trademark as consultancy. 5. Accordingly, the impugned order is set aside and the appeal is allowed with consequential relief, if any, to the appellants.