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    <title>2006 (10) TMI 26 -  CESTAT, BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT, Bangalore ruled in favor of the assessee, setting aside the demand for Service Tax under the category of &#039;Consulting Engineer&#039; for the consideration received on transferring a contract through an assignment deed. The Tribunal emphasized that the mere transfer of technology without providing professional advice, consultancy, or technical assistance does not qualify as &#039;Consulting Engineer&#039; services, as per the legal definitions and precedents cited during the proceedings.</description>
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