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2008 (7) TMI 48 - CESTAT, NEW DELHIConsulting engineering service – technical assistance received by foreign company - service tax in respect of technical support fee was not demanded even in the SCN, therefore, the revenue is not allowed to make a new case at this stage - In respect of demand on royalty, held that as per the agreement, the same is for transfer of technology and the royalty payment cannot be considered as payment of any money towards service rendered by the foreign service provider – revenue appeal dismissed
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