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2008 (1) TMI 228 - CESTAT, CHENNAIAppellant is a manufacturer & allowed use of its infrastructural facilities such as the R&D Division and the testing facility by M/s. S&S Metplast, Bangalore – appellant-firm contended that it is not an engineering firm & had not rendered any technical assistance to any person – assessee rightly pointed that as per Rule 6(1) STR, tax is payable on the gross amount received by the service provider – but dept. has no case that the impugned amount was received by the appellants - stay granted
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