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    <title>2005 (11) TMI 524 - CESTAT BANGALORE</title>
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    <description>The Revenue&#039;s appeal against the transfer of technical know-how by the assessee to their joint venture firm, contending it should attract service tax under Consulting Engineers category, was dismissed. The Commissioner and Tribunal held that such transfer does not fall under Consulting Engineering services, citing precedents including Yamaha Motors (I) Pvt Ltd. v. CCE Delhi. The Tribunal reiterated that the know-how transfer does not qualify as Consulting Engineering services, in line with previous judgments, leading to the dismissal of the appeal.</description>
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      <title>2005 (11) TMI 524 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=288148</link>
      <description>The Revenue&#039;s appeal against the transfer of technical know-how by the assessee to their joint venture firm, contending it should attract service tax under Consulting Engineers category, was dismissed. The Commissioner and Tribunal held that such transfer does not fall under Consulting Engineering services, citing precedents including Yamaha Motors (I) Pvt Ltd. v. CCE Delhi. The Tribunal reiterated that the know-how transfer does not qualify as Consulting Engineering services, in line with previous judgments, leading to the dismissal of the appeal.</description>
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      <pubDate>Fri, 11 Nov 2005 00:00:00 +0530</pubDate>
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