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2008 (11) TMI 13 - CESTAT NEW DELHIAppellant developed technical know-how for providing e-governance & rural governance in rural India - agreement is for technical transfer and as per the agreement the appellant had developed and launched a project named “Gramdoot” and then ownership of project was sold to M/s Aksh Broadband Ltd. for consideration - as the agreement is for transfer of technology and not for providing any technical know-how service, so demand under consulting engineering service, is set aside
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