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2008 (7) TMI 307 - CESTAT NEW DELHIDemand on the ground that applicant is recipient of intellectual property services - contention of appellant is that in the present case there are no transfer of right to use trade marks, designs etc. - agreement is clearly indicating that the applicants are receiving the intellectual property right in respect of the designs for manufacture of parts of cycles on payment of royalty - not a fit case for total waiver of service tax – stay not granted completely
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