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2016 (10) TMI 770 - AT - Service TaxClassification of services - Intellectual property service or Consulting Engineer’s Service - payment towards transfer of technical know how - Held that: - A perusal of the overall agreement reveals that the hand holding for rendering assistance is incident to the main service, i.e. transfer of technical knowhow. Since the intellectual property right service has been included in the statute book only from 10/9/04, the same service cannot be charged to service tax for the period prior to 10/9/04. In any case, the service rendered is not covered within the definition of consulting engineer service. The decision in the case of Duraline Corporation vs. CCE & CUS., Goa [2014 (10) TMI 343 - CESTAT MUMBAI] relied upon - appeal allowed - decided in favor of appellant.
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