2005 (2) TMI 2

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....owards service tax on what is called "Consulting Engineer Service" in the Revenue's parlance. The alleged service, on which the above demand was raised, was received by the appellants from their foreign collaborator during the period 7-7-1997 to 23-2-2001. It is submitted by learned counsel for the appellants that what was obtained by the appellants from their foreign collaborator was the technica....