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2018 (4) TMI 669 - AT - Service TaxScientific Technical Consultancy Service - Reverse Charge Mechanism - services received from foreign firm namely, M/S Rosoboronexport, Russia - Held that: - in the appellant's own case in an identical issue reported as Commissioner of Central Excise, Nashik Vs. Hindustan Aeronautics Ltd. [2015 (5) TMI 668 - CESTAT MUMBAI], this Tribunal has decided the matter in favor of the assessee, where relying in the case of R.M. Dhariwal (HUF) vs. CCE Pune III - [2014 (1) TMI 409 - CESTAT MUMBAI], it was held that that transfer of trade name and formulae transferred for a consideration cannot be services which would fall under "Scientific or Technical Consultancy Service". Appeal allowed - decided in favor of appellant.
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