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2007 (12) TMI 199 - CESTAT AHMEDABADAppellant-company availed the services of persons from their foreign based parent company for the purpose of repairing their furnace - Services received by the appellants is admittedly for the purpose of repair and maintenance, and the cannot be considered as that of consulting engineering services. The transfer of technical know-how also would not come within the ambit of consulting engineering services – appeal of assessee is allowed
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