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2008 (9) TMI 47 - AT - Service TaxAssessee, manufacturer of machinery – in agreement with LMW assessee provided technical know-how, technical assistance & imparted training – royalty received @ 3 % of sale proceeds - payment of royalty is not for any service received by LMW – technical advice, technical assistance, training etc. imparted incidentally in the process for achieving their dominant objective of manufacturing the licensed product as per the agreement cannot be identified as constituting Consulting Engineer Service
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