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    <title>2004 (12) TMI 4 - Commissioner Appeal</title>
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    <description>The Commissioner (Appeal) determined that the contract in question was a turnkey contract and not taxable under Consulting Engineer&#039;s service as per Section 65 of the Finance Act, 1994. Relying on previous judgments, the appeal was allowed, setting aside the order to pay service tax. The decision was based on the contract&#039;s nature and the non-vivisection principle for turnkey contracts upheld by the Tribunal and Supreme Court.</description>
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      <description>The Commissioner (Appeal) determined that the contract in question was a turnkey contract and not taxable under Consulting Engineer&#039;s service as per Section 65 of the Finance Act, 1994. Relying on previous judgments, the appeal was allowed, setting aside the order to pay service tax. The decision was based on the contract&#039;s nature and the non-vivisection principle for turnkey contracts upheld by the Tribunal and Supreme Court.</description>
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