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    <title>Minimum Guaranteed Profit Misclassified as &#039;Royalty&#039; for Service Tax; Clarification on Intellectual Property Context.</title>
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    <description>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&#039; which is not the fact. - AT</description>
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