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2007 (12) TMI 199 - AT - Service TaxAppellant-company availed the services of persons from their foreign based parent company for the purpose of repairing their furnace - Services received by the appellants is admittedly for the purpose of repair and maintenance and the cannot be considered as that of consulting engineering services. The transfer of technical know-how also would not come within the ambit of consulting engineering services appeal of assessee is allowed
The appeal was against an order dated 17-11-2004 regarding services for repairing a furnace. The services were not considered as consulting engineering services but for repair and maintenance. The appeal was allowed with consequential relief.
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