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2008 (6) TMI 31 - AT - Service TaxDemand, interest and penalty from the appellants on royalty paid by them to their technical collaborators for the period 1999-2001 in the category of ‘Consulting Engineer’s Service’ - learned counsel has cited a plethora of decisions of the Tribunal holding that transfer of technical know-how was not to be taxed as ‘consulting engineer’s service’ for periods prior to 10-9-2004 - Therefore, there will be waiver of pre-deposit and stay of recovery in respect of the tax, interest and penalties
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