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    <title>2008 (4) TMI 260 - CESTAT, CHENNAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the decision that royalty payment for the use of technology and know-how does not attract service tax as Engineering Consultancy services. The Tribunal found no merit in the Revenue&#039;s arguments, citing precedents such as Navinon Ltd. v. CCE and Toyota Motors Corpn. v. CCE, and affirmed the order setting aside the demand for service tax and penalties on the respondents.</description>
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      <link>https://www.taxtmi.com/caselaws?id=31825</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the decision that royalty payment for the use of technology and know-how does not attract service tax as Engineering Consultancy services. The Tribunal found no merit in the Revenue&#039;s arguments, citing precedents such as Navinon Ltd. v. CCE and Toyota Motors Corpn. v. CCE, and affirmed the order setting aside the demand for service tax and penalties on the respondents.</description>
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