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2009 (4) TMI 113 - AT - Service TaxIntellectual Property Rights – Know How – Brand Name – Agreement of know how and use of brand name was entered into 1990 – Held that whether payment for such services rendered is made in one lump sum or made in instalments or based on quantum of sales by the appellant on an annual basis is not relevant to consider as to when the services were actually rendered - the services were rendered in 1990 and for the said services payments were being made periodically as provided in the agreement – demand of service tax along with interest and penalty set aside.
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