https://www.taxtmi.com/caselaws?id=34320 Composite agreements transferring trade marks and know-how, supplying formulations, and providing technical assistance, advice and training were treated as scientific or technical consultancy rather than a bare intellectual-property assignment. Marketing arrangements involving product promotion, market development, customer education, field assistance and marketing strategy were treated as market research agency service because they concerned product and variant-related market research. The extended limitation period remained available where suppression or misdeclaration was prima facie established; an earlier notice concerning different classification issues did not bar its use. Complete waiver at the stay stage was refused, with a reduced pre-deposit and stay of the balance pending appeal. 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 Composite agreements transferring trade marks and know-how, supplying formulations, and providing technical assistance, advice and training were treated as scientific or technical consultancy rather than a bare intellectual-property assignment. Marketing arrangements involving product promotion, market development, customer education, field assistance and marketing strategy were treated as market research agency service because they concerned product and variant-related market research. The extended limitation period remained available where suppression or misdeclaration was prima facie established; an earlier notice concerning different classification issues did not bar its use. Complete waiver at the stay stage was refused, with a reduced pre-deposit and stay of the balance pending appeal. Case-Laws Service Tax Mon, 20 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34320