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    <title>2007 (6) TMI 1 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal upheld that the appellant was providing consulting engineering services taxable under the Finance Act, 1994. Onshore services were deemed taxable, while offshore services were exempt for the period before 18-4-2006. The service tax liability for onshore services was adjusted to Rs. 88,18,761. Penalties under Sections 75A, 76, and 77 were affirmed, with the penalty under Section 78 reduced to Rs. 22,04,690.</description>
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      <title>2007 (6) TMI 1 - CESTAT, AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=1457</link>
      <description>The Tribunal upheld that the appellant was providing consulting engineering services taxable under the Finance Act, 1994. Onshore services were deemed taxable, while offshore services were exempt for the period before 18-4-2006. The service tax liability for onshore services was adjusted to Rs. 88,18,761. Penalties under Sections 75A, 76, and 77 were affirmed, with the penalty under Section 78 reduced to Rs. 22,04,690.</description>
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