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2008 (1) TMI 66 - AT - Service TaxTechnical know how fee and royalty paid to their foreign collaborator, which the Revenue is of the view comes under the category of consulting engineer - held that such transfer of technical know-how and royalty payment will not be leviable to service tax under the category of consulting engineers - said activities were covered under the service of transfer of intellectual property rights w.e.f. 10-9-2004 and the appellants are paying tax on the same w.e.f. the said date
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