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    <description>The Tribunal ruled in favor of the assessee, determining that their activities related to ECO conservation and community development did not constitute consulting engineering services for service tax liability. The Tribunal upheld the Commissioner&#039;s decision, emphasizing the focus on ECO conservation and community benefits rather than traditional engineering services, dismissing the Revenue&#039;s appeal.</description>
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      <description>The Tribunal ruled in favor of the assessee, determining that their activities related to ECO conservation and community development did not constitute consulting engineering services for service tax liability. The Tribunal upheld the Commissioner&#039;s decision, emphasizing the focus on ECO conservation and community benefits rather than traditional engineering services, dismissing the Revenue&#039;s appeal.</description>
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