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    <title>2010 (6) TMI 119 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai ruled in favor of the respondent in a dispute over the categorization of services as &#039;Scientific and Technical Consultancy Services&#039; rather than &#039;Consulting Engineering services&#039;. The Tribunal considered the respondent&#039;s registration as a &#039;Scientific Research Institution&#039; with the Ministry of Science &amp;amp; Technology and dismissed the Revenue&#039;s appeal. The Tribunal upheld the findings of the first appellate authority, concluding that the services provided fell under the category of Scientific and Technical Consultancy services. Member (Technical) S.K.Gaule and Member (Judicial) D.N.Panda pronounced the judgment.</description>
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    <pubDate>Tue, 08 Jun 2010 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=77240</link>
      <description>The Appellate Tribunal CESTAT, Mumbai ruled in favor of the respondent in a dispute over the categorization of services as &#039;Scientific and Technical Consultancy Services&#039; rather than &#039;Consulting Engineering services&#039;. The Tribunal considered the respondent&#039;s registration as a &#039;Scientific Research Institution&#039; with the Ministry of Science &amp;amp; Technology and dismissed the Revenue&#039;s appeal. The Tribunal upheld the findings of the first appellate authority, concluding that the services provided fell under the category of Scientific and Technical Consultancy services. Member (Technical) S.K.Gaule and Member (Judicial) D.N.Panda pronounced the judgment.</description>
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