Intellectual property rights for allowed user of its brand name ...
Minimum Guaranteed Profit Misclassified as 'Royalty' for Service Tax; Clarification on Intellectual Property Context.
July 28, 2014
Case Laws Service Tax AT
Intellectual property rights for allowed user of its brand name - The minimum guarantee of profit per month given or assured by the agent to the appellant have been misunderstood as ‘Royalty' which is not the fact. - AT
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