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    <title>2011 (3) TMI 826 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal, upholding the service tax demand and penalties. The appellant&#039;s activities were found to be taxable under consulting engineer services, and the contracts were not considered indivisible for service tax purposes. The longer limitation period was applicable due to suppression of facts, and the penalties were justified.</description>
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      <link>https://www.taxtmi.com/caselaws?id=207648</link>
      <description>The Tribunal dismissed the appeal, upholding the service tax demand and penalties. The appellant&#039;s activities were found to be taxable under consulting engineer services, and the contracts were not considered indivisible for service tax purposes. The longer limitation period was applicable due to suppression of facts, and the penalties were justified.</description>
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