2007 (6) TMI 117

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..... ised by treating ‘Technical know-how’ transfer as attracting service tax under heading ‘Consulting’ – Matter remanded to original authority for reconsideration and decided afresh - Appeal No. ST/235 .....

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..... f service. 2. We find the appellant's contention goes to the root of the case and has not been considered properly by the lower authorities. 3. In view of this, the case is required to go back .....

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