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2007 (5) TMI 191 - AT - Service TaxTransfer of technical know-how by a foreign collaborator - Commissioner (Appeals) held that such transfer of technical know-how or assistance does not come within the ambit of the definition of consuiting engineers by levy of service tax - issue is no longer res integra and the Commissioner has rightly followed the rulings in his findings and has correctly decided the issue in assessee’s favour
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