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2008 (4) TMI 301 - CESTAT AHMEDABADFranchise services - payment of royalty for transfer of technical know-how by foreign collaborator - appellant claimed that the correct classification for transfer of know-how is under IPR service and not franchise service. They also state that they have paid royalty for technical know-how and royalty is not a consideration towards service but sharing of profit and technical know-how provided from outside could not be charged to service tax prior to the introduction of Section 66A on 18-4-06 – prima facie case in assessee’s favour – stay granted
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