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    <title>2011 (4) TMI 1146 - KARNATAKA HIGH COURT</title>
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    <description>The High Court held that the assessee was not liable to pay service tax for royalty charges paid for technology transfer, as it was for the grant of rights to use technical information. The Court lacked jurisdiction to decide on the rate of duty/tax issues, directing the Revenue to appeal to the Apex Court for such matters. The appeal was rejected, and certified copies of the orders were to be returned to the Department for further action.</description>
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      <description>The High Court held that the assessee was not liable to pay service tax for royalty charges paid for technology transfer, as it was for the grant of rights to use technical information. The Court lacked jurisdiction to decide on the rate of duty/tax issues, directing the Revenue to appeal to the Apex Court for such matters. The appeal was rejected, and certified copies of the orders were to be returned to the Department for further action.</description>
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