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    <title>2013 (12) TMI 1623 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, ruling that no Service Tax could be charged from the offshore service provider due to the absence of provisions for taxing offshore services in India. The Tribunal set aside the demand for Service Tax against the appellant, along with penalties imposed under the Finance Act, 1994, as the transfer of technology under the license agreement did not constitute Consulting Engineer&#039;s services.</description>
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      <description>The Tribunal allowed the appeal, ruling that no Service Tax could be charged from the offshore service provider due to the absence of provisions for taxing offshore services in India. The Tribunal set aside the demand for Service Tax against the appellant, along with penalties imposed under the Finance Act, 1994, as the transfer of technology under the license agreement did not constitute Consulting Engineer&#039;s services.</description>
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