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2018 (4) TMI 727

pal Sons Pvt. Ltd. Versus CST, Delhi [2017 (5) TMI 467 - CESTAT NEW DELHI] and Tribunal has held that, no Service Tax liability will arise in respect of such trade secrets regarding nature, process of products etc. - appeal allowed - decided in favor of appellant-assessee. - 54737 of 2014 - ST/A/50854/2018 - Dated:- 27-2-2018 - MR. JUSTICE (DR.) SATISH CHANDRA, PRESIDENT AND MR. B. RAVICHANDRAN, M .....

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o DSL. for a consideration. We have perused the technical assistance agreement dated 30/06/2007 between the appellant and DSL. It is mentioned in the said agreement that the appellant has along years of experience in the formulae, development, processing and manufacturing of perfumery products, aromatic spices, herbal products etc. They have technical information and highly developed knowhow, secr .....

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purpose of obtaining protection from its infringement. The service tax levy is not dependent on the fact that trade mark, design, patent etc. should be registered. He held that IPR relating to unregistered trade mark, patent etc. are also liable to service tax. We find such observation by the Original Authority missed the statutory scope of tax entry in terms of Section 65 (55a). It is clear that .....

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