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    <title>2007 (6) TMI 525 - CESTAT BANGALORE</title>
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    <description>The appeal was allowed as the services provided by the appellants, involving the transfer of technology and technical know-how, were found not to qualify as &quot;Consulting Engineer&quot; services for Service Tax purposes. The Commissioner upheld jurisdiction over the foreign company based on the nature of services provided, despite their location abroad. The Order-in-Appeal setting aside the demands confirmed in the Order-in-Original was deemed valid by the Tribunal, supported by legal interpretations and precedents, leading to the dismissal of the appeal and confirmation of the Commissioner&#039;s ruling.</description>
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      <link>https://www.taxtmi.com/caselaws?id=183384</link>
      <description>The appeal was allowed as the services provided by the appellants, involving the transfer of technology and technical know-how, were found not to qualify as &quot;Consulting Engineer&quot; services for Service Tax purposes. The Commissioner upheld jurisdiction over the foreign company based on the nature of services provided, despite their location abroad. The Order-in-Appeal setting aside the demands confirmed in the Order-in-Original was deemed valid by the Tribunal, supported by legal interpretations and precedents, leading to the dismissal of the appeal and confirmation of the Commissioner&#039;s ruling.</description>
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