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    <title>2014 (3) TMI 267 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the Order-in-Original demanding Service Tax from the appellant for operation and maintenance services provided to a company. The Tribunal ruled that the services offered were operational in nature and did not qualify as &#039;Consulting Engineer&#039;s Service&#039;, emphasizing the absence of advisory components. The decision underscored the importance of distinguishing between operational and advisory services for classification purposes, ultimately ruling in favor of the appellant and granting appropriate relief.</description>
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      <link>https://www.taxtmi.com/caselaws?id=244812</link>
      <description>The Tribunal set aside the Order-in-Original demanding Service Tax from the appellant for operation and maintenance services provided to a company. The Tribunal ruled that the services offered were operational in nature and did not qualify as &#039;Consulting Engineer&#039;s Service&#039;, emphasizing the absence of advisory components. The decision underscored the importance of distinguishing between operational and advisory services for classification purposes, ultimately ruling in favor of the appellant and granting appropriate relief.</description>
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      <pubDate>Fri, 07 Jun 2013 00:00:00 +0530</pubDate>
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