2009 (9) TMI 49

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....nge in this appeal is to the demand of service tax in the category of 'consulting engineers service' for the period prior to 10.9.2004, on the consideration paid by the assessees to a German company for transfer of technical know-how for manufacture in India of 'onload tap changers'. 2. I have heard both sides. The contention of the assessees is that they only made a one time royalty payment to ....