https://www.taxtmi.com/caselaws?id=34320 Interlinked agreements for transfer of trade marks, transfer of know-how and supply of formulations were treated as composite arrangements involving technical assistance, advice and training, so they were classified as scientific or technical consultancy service rather than a bare intellectual property transfer. The marketing assistance arrangement, which required product promotion, market development, customer education, field support and marketing strategy, was treated as market research agency service because it went beyond general sales support and related to research-oriented product promotion. The article also notes that the extended period of limitation remained available where suppression or misdeclaration was prima facie established, and that an earlier notice on a different classification did not bar its invocation for the current demand. en-us Mon, 20 Apr 2009 00:00:00 +0530 Mon, 21 Apr 2014 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34320 Interlinked agreements for transfer of trade marks, transfer of know-how and supply of formulations were treated as composite arrangements involving technical assistance, advice and training, so they were classified as scientific or technical consultancy service rather than a bare intellectual property transfer. The marketing assistance arrangement, which required product promotion, market development, customer education, field support and marketing strategy, was treated as market research agency service because it went beyond general sales support and related to research-oriented product promotion. The article also notes that the extended period of limitation remained available where suppression or misdeclaration was prima facie established, and that an earlier notice on a different classification did not bar its invocation for the current demand. Case-Laws Service Tax Mon, 20 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34320