2005 (2) TMI 2

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Full Text of the Document

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....led "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 technical know-how for manufacture of ste....