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    <title>2013 (1) TMI 348 - GUJARAT HIGH COURT</title>
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    <description>The court held that services provided by valuers do not qualify as services provided by consulting engineers under the Finance Act, 1994. Therefore, the respondents were barred from imposing service tax on valuers. The petition was granted, and no costs were awarded.</description>
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      <description>The court held that services provided by valuers do not qualify as services provided by consulting engineers under the Finance Act, 1994. Therefore, the respondents were barred from imposing service tax on valuers. The petition was granted, and no costs were awarded.</description>
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