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    <title>2005 (2) TMI 2 - CESTAT (CHENNAI)</title>
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    <description>The Tribunal ruled in favor of the appellants, waiving the pre-deposit and staying the recovery of over Rs. 16 lakhs in service tax demanded for &quot;Consulting Engineer Service&quot; received from a foreign collaborator. The appellants successfully argued that the service received was technical know-how for manufacturing steering systems, not a taxable service. The Tribunal acknowledged the appellants&#039; strong prima facie case, citing relevant provisions and case law, and deemed their arguments convincing. This decision demonstrates a balanced interpretation of service tax rules and consideration of the specific facts presented in the case.</description>
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    <pubDate>Wed, 02 Feb 2005 00:00:00 +0530</pubDate>
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      <title>2005 (2) TMI 2 - CESTAT (CHENNAI)</title>
      <link>https://www.taxtmi.com/caselaws?id=232</link>
      <description>The Tribunal ruled in favor of the appellants, waiving the pre-deposit and staying the recovery of over Rs. 16 lakhs in service tax demanded for &quot;Consulting Engineer Service&quot; received from a foreign collaborator. The appellants successfully argued that the service received was technical know-how for manufacturing steering systems, not a taxable service. The Tribunal acknowledged the appellants&#039; strong prima facie case, citing relevant provisions and case law, and deemed their arguments convincing. This decision demonstrates a balanced interpretation of service tax rules and consideration of the specific facts presented in the case.</description>
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      <pubDate>Wed, 02 Feb 2005 00:00:00 +0530</pubDate>
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