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    <title>2014 (7) TMI 498 - CESTAT NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=249461</link>
    <description>The Revenue filed an appeal against a service tax demand on the grounds that the assessee provided &#039;consulting engineer&#039; services. The Appellate Commissioner ruled in favor of the assessee, stating that the services provided did not fall under &#039;consulting engineer&#039; service and excluded reimbursement of expenses from taxable value. The respondent argued that as a company registered under the Companies Act, it was not considered a &#039;consulting engineer&#039; during the relevant period of 2001-03. The court dismissed the Revenue&#039;s appeal, holding that the respondent was not within the definition of &#039;consulting engineer&#039;.</description>
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    <pubDate>Thu, 15 May 2014 00:00:00 +0530</pubDate>
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      <title>2014 (7) TMI 498 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=249461</link>
      <description>The Revenue filed an appeal against a service tax demand on the grounds that the assessee provided &#039;consulting engineer&#039; services. The Appellate Commissioner ruled in favor of the assessee, stating that the services provided did not fall under &#039;consulting engineer&#039; service and excluded reimbursement of expenses from taxable value. The respondent argued that as a company registered under the Companies Act, it was not considered a &#039;consulting engineer&#039; during the relevant period of 2001-03. The court dismissed the Revenue&#039;s appeal, holding that the respondent was not within the definition of &#039;consulting engineer&#039;.</description>
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      <law>Service Tax</law>
      <pubDate>Thu, 15 May 2014 00:00:00 +0530</pubDate>
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