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2008 (1) TMI 99 - AT - Service TaxAs per Cir. 10/04, the transfer of Intellectual Property rights doesn’t amount to rendering service - in this case, there is no evidence on record to show that assessee had paid for technical assistance, as per the agreement, the same is optional - In absence of such evidence, we find no merit in the contention of revenue – Order of comm.(A) that agreement in question is in respect of transfer of Intellectual property service & is not for providing service as consulting engineer, is justified
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