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2008 (9) TMI 349 - AT - Service TaxConsulting Engineering Service versus Transfer of Intellectual property - Commissioner (Appeals) held that L&T was not liable to pay service tax towards Engineering Consultancy for technical know-how and technical assistance received from its foreign collaborators in exchange for royalty or technical know-how fees – Held that - in a couple of cases relied on, revenue has filed appeals before the Apex Court which has not stayed these orders is not adequate reason to interfere with the impugned order – order of the commissioner (appeals) upheld – revenue appeal dismissed.
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