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2014 (1) TMI 409 - CESTAT MUMBAIDemand of service tax - scientific or technical consultancy service - Transfer of intellectual property right - Held that:- The appellant permitted M/s. Dhariwal Industries Ltd. to use the trade name “Manikchand” for pan masala, gutka etc. and also the formulae developed by the appellant for the manufacture of pan masala, gutka etc - transfer of intellectual property right comes under the purview of the service tax with effect from September 2004. As per the definition of ‘intellectual property right' provided under Section 65(55a), "intellectual property right" means any right to intangible property, namely, trade marks, designs, patents or any other similar intangible property, under any law for the time being in force, but does not include copyright.” In view of the terms and conditions of the agreement under which the brand name and formulae are transferred to M/s Dhariwal Industries Ltd., we find that the demand under ‘scientific and technical service' is not sustainable hence set aside - Decided in favour of assessee.
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