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    <title>2010 (9) TMI 313 - CESTAT,  BANGALORE</title>
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    <description>The Tribunal concluded that the training services provided by the respondent were not taxable under &quot;Consulting Engineer&quot; services prior to July 1, 2003, and upheld the respondent&#039;s refund claim for the Service Tax paid under protest. The appeal filed by the Revenue was rejected as devoid of merits.</description>
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      <description>The Tribunal concluded that the training services provided by the respondent were not taxable under &quot;Consulting Engineer&quot; services prior to July 1, 2003, and upheld the respondent&#039;s refund claim for the Service Tax paid under protest. The appeal filed by the Revenue was rejected as devoid of merits.</description>
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