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2008 (6) TMI 32 - AT - Service TaxAppellants have received technical know-how, in terms of ‘Collaboration Agreement’ with M/s. Mundipharma – it is not an agreement for permanent transfer of technology - but appellant have acquired only right to use the know-how, for which annual payment of royalty is made - prima facie appears to be covered by the definition of “Intellectual property rights” service - revenue, prima facie, has a strong case – Stay not granted completely
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