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2007 (10) TMI 226 - CESTAT, BANGALOREPlea that transfer of technical know-how does not come under the category of ‘Consulting Engineering Services’, is acceptable - revenue has not established as to how the rendering of services to the labs, would come within the category of ‘Scientific or Technical Consultancy Services’ and the Commissioner (Appeals) is justified in holding the charge as unsubstantiated - Procuring orders and receiving commission would not come within the ambit of ‘Clearing and Forwarding Agent’ services
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