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2008 (11) TMI 86 - AT - Service TaxManufacturer gives consent to another manufacturer for use of his trade mark and realises the amount (Royalty) - Demand under the category of ‘Management Consultancy Service’ on the amount of Royalty – appellant submit that the activities come within the purview of ‘Intellectual Property Service’ which was introduced in 2004 - matter is required to be examined in the light of the Board’s Circular 249/1/2008-CX 4 dt. 27 October 2008 – matter is remanded back to the Commissioner to decide afresh
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