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2009 (10) TMI 5 - CESTAT, CHENNAIConsulting Service versus Intellectual Property Service – an agreement to provide technical know-how, complete product design and engineering specifications of various types, other relevant advices including designs and details for manufacturing tools, machines, quality control machines for manufacture of automotive silent chain – held that - transfer of technical know-how did not amount to consulting engineer service but was intellectual property service which was leviable to service tax only from 10.9.2004 – demand and penalty set aside.
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