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    <title>2005 (7) TMI 7 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, overturning the demand for service tax and penalties amounting to approximately Rs. 12 lakhs. It was determined that the appellant&#039;s role in the construction project for Air India was that of project management, not consulting engineering services. The contract details specified the appellant&#039;s responsibilities for managing the project, coordinating various experts, procurement, and supervision of construction activities. As per the Tribunal&#039;s analysis, the appellant&#039;s activities aligned more with project management rather than consulting engineering services, leading to the appeal being allowed and the demand for service tax and penalties being set aside.</description>
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    <pubDate>Thu, 28 Jul 2005 00:00:00 +0530</pubDate>
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      <title>2005 (7) TMI 7 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=294</link>
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