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2018 (9) TMI 574 - AT - Service TaxConsulting engineers Service - receipt of royalty against technical know-how - Held that:- The fact is not under dispute that the appellant have transferred the technical know-how to M/s. A.T.E. Enterprises against which they have received the technical know-how fees. Therefore, the service does not fall under the category of consulting engineer - Mere providing the assistance to the service recipient will not take away the service of technical know-how. Appeal allowed - decided in favor of appellant.
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