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    <description>The Tribunal granted the stay petition, ruling in favor of the appellant, a successor in business to a patent holder, in a dispute over service tax liability for services provided in a technology transfer agreement. The Tribunal determined that the agreement did not constitute consulting engineering services but rather a licensor-licensee relationship. As a result, the appellant was granted a waiver of pre-deposit and a stay of recovery of dues under the Finance Act, 1994.</description>
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      <description>The Tribunal granted the stay petition, ruling in favor of the appellant, a successor in business to a patent holder, in a dispute over service tax liability for services provided in a technology transfer agreement. The Tribunal determined that the agreement did not constitute consulting engineering services but rather a licensor-licensee relationship. As a result, the appellant was granted a waiver of pre-deposit and a stay of recovery of dues under the Finance Act, 1994.</description>
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