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    <title>2006 (7) TMI 677 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the services provided fell under Scientific and Technical Consultancy Services rather than Consulting Engineer services for Service Tax purposes. The Collaboration Agreement for technology transfer did not constitute Consulting Engineer services, as argued by the Revenue. The judgment emphasized the correct categorization of services and cited relevant case laws to support the decision, ultimately granting relief to the appellant from the Service Tax demand.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that the services provided fell under Scientific and Technical Consultancy Services rather than Consulting Engineer services for Service Tax purposes. The Collaboration Agreement for technology transfer did not constitute Consulting Engineer services, as argued by the Revenue. The judgment emphasized the correct categorization of services and cited relevant case laws to support the decision, ultimately granting relief to the appellant from the Service Tax demand.</description>
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