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    <title>2004 (10) TMI 8 - CESTAT (CHENNAI)</title>
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    <description>The appellate court set aside the lower authorities&#039; orders in a case involving a service tax demand and penalty dispute. The court remanded the case to the original authority for re-quantification of the tax demand based on findings that certain payments for technical advice were taxable under the &quot;Consulting Engineer Service&quot; definition. The court rejected arguments against including fees for soil analysis services in the taxable amount. The penalty liability of the assessee was also subject to re-evaluation. Both appeals were allowed for remand, enabling a fresh assessment by the competent authority.</description>
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    <pubDate>Wed, 27 Oct 2004 00:00:00 +0530</pubDate>
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      <title>2004 (10) TMI 8 - CESTAT (CHENNAI)</title>
      <link>https://www.taxtmi.com/caselaws?id=199</link>
      <description>The appellate court set aside the lower authorities&#039; orders in a case involving a service tax demand and penalty dispute. The court remanded the case to the original authority for re-quantification of the tax demand based on findings that certain payments for technical advice were taxable under the &quot;Consulting Engineer Service&quot; definition. The court rejected arguments against including fees for soil analysis services in the taxable amount. The penalty liability of the assessee was also subject to re-evaluation. Both appeals were allowed for remand, enabling a fresh assessment by the competent authority.</description>
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      <pubDate>Wed, 27 Oct 2004 00:00:00 +0530</pubDate>
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