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    <title>2005 (10) TMI 5 - CESTAT - Bangalore</title>
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    <description>The Tribunal overturned the service tax liability imposed on the appellants, a civil contractor engaged in construction activities, who were classified as consulting engineers. The Tribunal determined that contractors receiving lumpsum payments for executing work based on plans and technical advice from qualified engineers do not qualify as consulting engineers under the service tax law. Relying on a precedent case, the Tribunal set aside the order-in-appeal and allowed the appeal, concluding that the appellants&#039; classification was incorrect.</description>
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      <link>https://www.taxtmi.com/caselaws?id=311</link>
      <description>The Tribunal overturned the service tax liability imposed on the appellants, a civil contractor engaged in construction activities, who were classified as consulting engineers. The Tribunal determined that contractors receiving lumpsum payments for executing work based on plans and technical advice from qualified engineers do not qualify as consulting engineers under the service tax law. Relying on a precedent case, the Tribunal set aside the order-in-appeal and allowed the appeal, concluding that the appellants&#039; classification was incorrect.</description>
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