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2010 (1) TMI 392 - AT - Service TaxConsultancy engineering service- Revenue claims that service provided by Japanese concern was consultancy engineering service. But there was mere transfer of technical knowhow on payment of royalty and licence fee. Reading of the entire agreement throws light that technical knowhow was supplied to the appellant by the Japanese concern. Held that- the impugned order shows that there was provision of technical assistance, guidance, advice and training to the engineers and personnel of the appellants specifically as per provisions made in Article 3 of the agreement between the parties. Further, observation of the Commissioner (Appeals) shows that there was no technical support. Unless the facts meet proper test according to the relevant statutory provisions which can only be done in the course of regular hearing, nothing can be opined at this stage. Therefore waive pre-deposit of service tax and stay recovery of demand during pendency of appeal.
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