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    <title>2013 (2) TMI 697 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellant, M/s. M.L. Shah &amp;amp; Co. (Machinery) Pvt. Ltd., in the appeal against a Service Tax demand under the Finance Act, 1994. The Tribunal held that the repair services provided by the machinery manufacturer did not constitute &#039;Consulting Engineer&#039;s Service&#039; as per the law. Consequently, the Tribunal set aside the tax demand, interest, and penalties imposed by the lower authorities, allowing the appeal with any consequential relief.</description>
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    <pubDate>Tue, 26 Feb 2013 00:00:00 +0530</pubDate>
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      <title>2013 (2) TMI 697 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=173530</link>
      <description>The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellant, M/s. M.L. Shah &amp;amp; Co. (Machinery) Pvt. Ltd., in the appeal against a Service Tax demand under the Finance Act, 1994. The Tribunal held that the repair services provided by the machinery manufacturer did not constitute &#039;Consulting Engineer&#039;s Service&#039; as per the law. Consequently, the Tribunal set aside the tax demand, interest, and penalties imposed by the lower authorities, allowing the appeal with any consequential relief.</description>
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      <pubDate>Tue, 26 Feb 2013 00:00:00 +0530</pubDate>
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