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2017 (11) TMI 1015 - HC - Service TaxIntellectual Property service - It is alleged that the Respondent has allowed M/s. Talareja Trade to use brand name PahiliDhar for marketing country liquor manufactured by the Respondent - Held that: - The Respondent is holding CL1 License for manufacturing country liquor and was desirous of obtaining higher returns on the investment made by it on its country liquor plant. The Respondent decided to appoint M/s.Talareja Trade as sole selling agent for the sell of country liquor produced by it. In fact it is noted that M/s. Talareja Trade has become “c” class members of the Respondent Cooperative Sugar Factory. After having perused of the relevant clauses of both the agreements, we find that the finding of the Appellate Tribunal that no Intellectual Property Service has been given by the Respondent cannot be said to be perverse - By the agreements, M/s.Talareja Trade were appointed as sole selling agents of the country liquor which was to be manufactured by the Respondent - appeal dismissed - decided against appellant.
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