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    <description>The Tribunal ruled in favor of the appellant, M/s. Kinetic Engineering Ltd., determining they were not liable for service tax under the consulting engineer category for providing engineering services and technical know-how supply. The decision was based on the interpretation of the consulting engineer definition under Section 65 of the Act and relevant legal precedents, particularly a case involving royalty payments for technology transfer. The Tribunal concluded that the technical know-how transfer was not taxable for service tax, aligning with the precedent set in a similar case, and allowed the appeal.</description>
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