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    <description>The Tribunal rejected the Revenue&#039;s appeal regarding service tax levy on technical know-how transfer and scientific consultancy services. It was held that the transfer of technical know-how and in-house technology development activities did not constitute consulting engineering or scientific consultancy services, based on the specific nature of the activities and legal interpretations. The Commissioner&#039;s decisions were supported by relevant judgments, leading to the ultimate rejection of the appeals.</description>
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