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    <title>2008 (5) TMI 154 - CESTAT, CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellants, granting a waiver of pre-deposit and stay of recovery regarding the service tax and penalty amounts. The judgment resolved the dispute over the applicability of service tax on the transfer of technical know-how under the category of &quot;Consulting Engineer&#039;s Service&quot; for a period prior to 10-9-2004. The Tribunal acknowledged the appellants&#039; legal stance that the transfer of technical know-how from abroad to a person in India is not subject to service tax under the said category.</description>
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      <description>The Tribunal ruled in favor of the appellants, granting a waiver of pre-deposit and stay of recovery regarding the service tax and penalty amounts. The judgment resolved the dispute over the applicability of service tax on the transfer of technical know-how under the category of &quot;Consulting Engineer&#039;s Service&quot; for a period prior to 10-9-2004. The Tribunal acknowledged the appellants&#039; legal stance that the transfer of technical know-how from abroad to a person in India is not subject to service tax under the said category.</description>
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      <pubDate>Fri, 16 May 2008 00:00:00 +0530</pubDate>
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