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2005 (2) TMI 4

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..... ated:- 22-2-2005
Appeal No. S/41/04/MAS - Final Order No. 236/2005
Service Tax
Service Tax – Relationship between respondent and client – Technology transfer and receiving are different as of .....

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..... ology. This position is accepted in the present appeal also. Technology transfer and receipt of payment for the same is distinguishable from "Consulting Engineering Services". Commissioner (Appeals)'s .....

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