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2008 (2) TMI 196 - AT - Service TaxTechnical Collaboration fee paid for obtaining technical know-how, technical assistance from the foreign company for setting up plant in India - technical collaboration fee is an intellectual property service (which became taxable only w.e.f. September 2004), not consulting engineer’s service - Only a small part of the fee paid by the assessee would even be regarded as consideration for the remaining services so demand on the entire amount of royalty without providing any break-up is incorrect
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