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2008 (3) TMI 179 - CESTAT NEW DELHIApplicant is basically a patent holder - Commissioner held them as rendering the services under the category of consulting engineer and confirmed demand - contention that agreements for transfer of technology/know-how can not considered to fall under category of consulting engineer – impugned services were brought under tax net only w.e.f. 10-9-2004 under the head intellectual property service - prima facie case in applicant’s favour and accordingly entitled to waiver of pre-deposit
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