Packaging services cannot be considered to be availed directly or indirectly in maintaining/protection of Trade Mark

 Brief Facts of the case:

The appellant (assessee firm) is holding the brand name of Wagh Bakri Tea. They are letting their brand name to others and are paying service tax on such royalty charged received under Intellectual Property Right Services. Appellant has obtained a legal opinion, as per that opinion, appellant is also required use the trade mark directly if it wants to retain right on the trade mark and if the appellant does not use the trade mark but only grants permission to others than appellant may loose the ownership

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