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2010 (6) TMI 181 - AT - Service TaxStay- Intellectual Property Service- Alcoholic beverages got manufactured under agreement. Agreement indicating terms directed by the appellant. Know how in the form of specifications and formulae supplied for manufacture of beer by using raw material and following quality standards as specified by appellant and manufacturer required to use brand name of appellant and obliged to pay specified amount as net proceeds. Held that- transaction similar to brand licencing agreement. Prima facie payment made as consideration for transfer of intellectual property and Service Tax payable thereon. Pre-deposit of Rs. 75 lakhs directed.
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