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    <title>2007 (1) TMI 3 - CESTAT, MUMBAI</title>
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    <description>The Tribunal overturned the Commissioner (Appeals)&#039; decision and upheld the adjudicating authority&#039;s order, finding the respondent liable to pay Service Tax on licence fees collected for &quot;Consulting Engineering&quot; services under the Finance Act, 1994. The Tribunal determined that the respondent&#039;s activities, as per the agreement and purchase order, fell within the scope of Consulting Engineering services, requiring them to pay the Service Tax as demanded by the Revenue.</description>
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    <pubDate>Thu, 04 Jan 2007 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=987</link>
      <description>The Tribunal overturned the Commissioner (Appeals)&#039; decision and upheld the adjudicating authority&#039;s order, finding the respondent liable to pay Service Tax on licence fees collected for &quot;Consulting Engineering&quot; services under the Finance Act, 1994. The Tribunal determined that the respondent&#039;s activities, as per the agreement and purchase order, fell within the scope of Consulting Engineering services, requiring them to pay the Service Tax as demanded by the Revenue.</description>
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      <pubDate>Thu, 04 Jan 2007 00:00:00 +0530</pubDate>
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