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2013 (12) TMI 1273 - AT - Service TaxDemand of service tax - Intellectual Property Services - Imposition of interest and penalty on the goodwill towards transfer of trademark licences - Held that:- Goodwill is assigned with the Trademark of the business concern. The value of Goodwill pertaining to right to use would be paid for a period of 10 years from 01.05.2007. Thus, the applicant failed to make out a prima facie case for waiver of pre-deposit of the entire amount of adjudged dues - Conditional stay granted.
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