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2008 (2) TMI 87 - AT - Service TaxTechnical Collaboration Agreement to obtain technical know-how & assistance from foreign co. for setting up a plant in India - fee @ 5% of the net ex-factory sale price of the contract products, paid by assessee – Revenue failed to show that technical assistance would come within the scope of licences, rights, privileges – not exigible to service tax under ‘consulting engineer’s service’ – but it is covered by Intellectual Property Service on which tax was not leviable prior to Sept. 2004
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