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2019 (4) TMI 29 - AT - Service TaxIntellectual Property Right Services - demand of service tax - Held that:- The facts in the present case and in the case of COMMISSIONER, CUSTOMS, CENTRAL EXCISE & SERVICE TAX, GHAZIABAD VERSUS M/S DABUR INDIA LTD. [2018 (3) TMI 856 - CESTAT ALLAHABAD] are identical. It was held in the said case that if the ‘Intellectual Property Right’ was sold by appellant and not transferred temporarily for use then the provisions of Section 66(55b) of Finance Act, 1994 are not applicable - appeal allowed - decided in favor of appellant.
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