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    <title>2005 (5) TMI 362 - CESTAT, CHENNAI</title>
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    <description>The Tribunal set aside the tax demand on charges for calibration of measuring instruments, ruling that the service did not qualify as Engineering Consultancy Service as it was not proven to be performed by a qualified engineer. The Tribunal noted that the activity fell under &quot;technical inspection and certification,&quot; a taxable service from 1-7-2003, not under Engineering Consultancy Service before that date. Consequently, the appeal was allowed in favor of the appellant, providing relief against the Service tax demand.</description>
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    <pubDate>Mon, 09 May 2005 00:00:00 +0530</pubDate>
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      <title>2005 (5) TMI 362 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=115364</link>
      <description>The Tribunal set aside the tax demand on charges for calibration of measuring instruments, ruling that the service did not qualify as Engineering Consultancy Service as it was not proven to be performed by a qualified engineer. The Tribunal noted that the activity fell under &quot;technical inspection and certification,&quot; a taxable service from 1-7-2003, not under Engineering Consultancy Service before that date. Consequently, the appeal was allowed in favor of the appellant, providing relief against the Service tax demand.</description>
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      <pubDate>Mon, 09 May 2005 00:00:00 +0530</pubDate>
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