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2009 (4) TMI 121 - AT - Service Tax“Scientific or technical consultancy” and “Market Research Agency” – Classification of taxable Services – Section 65A - transfer of trade marks - transfer of know-how of the formulations - transfer of know-how for bulk drugs - Marketing Assistance Agreement – held that - the applicants having transferred the trade marks on a permanent basis to CHCL are not covered by the new service relating to transfer of intellectual properties introduced with effect from 10-9-2004 and hence this point raised by the applicants is not relevant - product promotion services is nothing but the service of a market research agency - In other words, once the Department forms a final view on a matter, it cannot invoke extended time-limit for the subsequent period. This is not a case here. Hence, prima facie extended period of limitation seems to be invokable – stay granted partly
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