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    <title>2007 (12) TMI 199 - CESTAT AHMEDABAD</title>
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    <description>Services obtained from a foreign parent company for furnace repair and maintenance were not taxable as Consulting Engineering Service, because the activity was directed to repair and upkeep rather than consultancy or engineering advice. The associated transfer of technical know-how for maintenance also did not bring the arrangement within that tax category, so the service tax demand was held unsustainable and the assessee obtained consequential relief.</description>
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      <description>Services obtained from a foreign parent company for furnace repair and maintenance were not taxable as Consulting Engineering Service, because the activity was directed to repair and upkeep rather than consultancy or engineering advice. The associated transfer of technical know-how for maintenance also did not bring the arrangement within that tax category, so the service tax demand was held unsustainable and the assessee obtained consequential relief.</description>
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