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    <title>2014 (4) TMI 955 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, finding that the service tax demand on the amount paid for technical services was unjustified as it did not constitute intellectual property service. The Tribunal upheld the jurisdiction of the Commissioner of Central Excise &amp;amp; Service Tax, Rohtak, but deemed the demand for the period prior to 18.04.2006 unsustainable based on legal precedents. Consequently, the impugned order was set aside, and the appeal was allowed in favor of the appellant.</description>
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      <title>2014 (4) TMI 955 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=246986</link>
      <description>The Tribunal ruled in favor of the appellant, finding that the service tax demand on the amount paid for technical services was unjustified as it did not constitute intellectual property service. The Tribunal upheld the jurisdiction of the Commissioner of Central Excise &amp;amp; Service Tax, Rohtak, but deemed the demand for the period prior to 18.04.2006 unsustainable based on legal precedents. Consequently, the impugned order was set aside, and the appeal was allowed in favor of the appellant.</description>
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      <pubDate>Fri, 31 Jan 2014 00:00:00 +0530</pubDate>
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