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2017 (5) TMI 462 - AT - Service TaxIntellectual property service - consideration for affixing of brand name - whether constitutes Business Auxiliary services of intellectual property services? - the licensee uses the well-known trademark of the appellant on the designated products and, with incorporation of section 65 (105) (zzr) in Finance Act, 1994 to tax the provision of ‘intellectual property service’ from 10th September 2004, the appellant had taken registration and had been discharging tax liability on the consideration received from the licensees - Held that: - It was the contention of Revenue that affixing of brand on the product of oil manufacturing companies amounted to rendering of this service and this view found judicial acceptance. For another field formation of the same tax collection mechanism to take an alternative stand and, that too, for a limited period of time is best described, for want of another phrase, as ‘tax opportunism.’ That is contrary to the certainty that is the hallmark of tax collection authorised by the sovereign legislature and is reprehensible to the canons of taxation - appeal allowed - decided in favor of appellant.
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