2008 (1) TMI 233

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....seeking waiver of penalty of Rs 71,09,298/- along with Rs 100/- per day under Section 76 of the Finance Act. They have deposited the entire service tax amount before the impugned orders were passed and the same has been appropriated. The issue is as to whether transfer of know-how would come within the ambit of intellectual property rights services. The appellants have raised various contentions i....