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    <title>2013 (8) TMI 1033 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, finding that the agreement for transfer of technical know-how and patent rights did not constitute consulting engineer services under Section 65(31) of the Finance Act, 1994. Citing precedents and interpreting the agreement, the Tribunal overturned the demand for Service Tax, allowing the appeal.</description>
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      <description>The Tribunal ruled in favor of the appellant, finding that the agreement for transfer of technical know-how and patent rights did not constitute consulting engineer services under Section 65(31) of the Finance Act, 1994. Citing precedents and interpreting the agreement, the Tribunal overturned the demand for Service Tax, allowing the appeal.</description>
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