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    <title>2003 (11) TMI 2 - CESTAT, Bangalore</title>
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    <description>The Tribunal held that services provided by a valuer of immovable property are liable to pay service tax as a consulting engineer under the Finance Act, 1994, based on the interpretation of &#039;engineering advice&#039; and the &#039;engineering discipline.&#039; The penalty imposed was reduced from Rs. 16,298 to Rs. 5,000 due to excessive quantum, emphasizing authorities&#039; discretionary power in penalty imposition. The Department&#039;s appeal was disposed of with these modifications.</description>
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      <link>https://www.taxtmi.com/caselaws?id=127</link>
      <description>The Tribunal held that services provided by a valuer of immovable property are liable to pay service tax as a consulting engineer under the Finance Act, 1994, based on the interpretation of &#039;engineering advice&#039; and the &#039;engineering discipline.&#039; The penalty imposed was reduced from Rs. 16,298 to Rs. 5,000 due to excessive quantum, emphasizing authorities&#039; discretionary power in penalty imposition. The Department&#039;s appeal was disposed of with these modifications.</description>
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