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2014 (7) TMI 974 - AT - Service TaxIntellectual property rights for allowed user of its brand name - manufacture of ‘country liquor; from spirit on job work basis - Held that:- on appreciation of the clauses of agreement with the evidence on record, it is evident that no ‘Intellectual Property Service' have been given by the appellant. The arrangement/agreement between the appellant and M/s Talreja Trade are for ensuring maximum production and sale of C.L. so as to maximize profits for both the parties. The minimum guarantee of profit per month given or assured by the agent to the appellant have been misunderstood as ‘Royalty' which is not the fact. The ground of limitation is also allowed in favour of the appellant. - Decided in favour of assessee.
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