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2005 (7) TMI 101 - AT - Service TaxTransfer of know-how received with regard to manufacture - appellant contended that transfer of technology and trademark is transfer of property and not rendering of service - second contention of the appellant is that during the period in question the recipient of consultancy service was not liable to pay service tax - liability for paying service tax shifted to recipient only w.e.f. 16-8-2004 – appellant’s contention is acceptable - appeal of the assessee is allowed
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