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2008 (11) TMI 59 - CESTAT, NEW DELHITransfer of technical know-how - Demand under category of Consulting Engineers - such activities are not coming within the purview of ‘Consulting Engineer’, it may come under ‘Intellectual property service’ as introduced on 10.9.04 – further, tribunal in various decisions held that recipient of the service of foreign company are not liable to service tax prior to 1.1.05 - nature of service, not examined by the adjudicating authority - impugned orders are set aside & matters are remanded back
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