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2005 (11) TMI 524 - AT - Service TaxExtract: .......erely transferred their know-how which cannot be brought within the ambit of Consulting Engineering services. This view has been expressed by the Tribunal in all the above noted judgments. Respectively following the ratio of the cited judgments, I do not find any merit in this appeal and the same is rejected. (Pronounced and dictated in open Court)
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