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2018 (2) TMI 1409 - CESTAT NEW DELHILiability of service tax - consideration received for transferring the said trade mark rights - Held that: - Admittedly, the appellant transferred the right to use the registered brand name to HWL in 1975. This is not disputed. The continuous usage of such right by HWL cannot be construed as continuous rendering of taxable service on the part of the appellant. Intellectual Property Service means transfer temporarily or permitting the use or enjoyment of any IPR. Admittedly, such transfer happened before the introduction of the tax entry in the present case. The tax entry is not for continuous usage of Intellectual Property but on the event of transfer or permission. Appeal allowed - decided in favor of appellant.
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