2009 (11) TMI 186

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Full Text of the Document

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....ER Dr. Chittaranjan Satapathy, Technical Member - Heard both sides. 2. The appellants have received technical know-how from a foreign company during the period June, 1999 to June, 2002 for manufacture of the impugned goods used in pollution control device. They have been charged with service tax on the ground that they have received Consulting Engineers Services from the foreign company. 3. Ld.....