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2008 (1) TMI 90 - AT - Service TaxImport of services – assessee is receiving patented service “Total Productive Maintenance” (TPM) from Japanese co. to enhance the productivity of an establishment - original authority demanded service tax from foreign service provider & Indian service recipient covering TPM came under the category of Management Consultancy service - Intellectual Property became a taxable service much after the material period, so OIO is set aside because both parties are different legal entities
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