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    <title>2005 (2) TMI 845 - CESTAT BANGALORE</title>
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    <description>In a service tax dispute on classification as a consulting engineer, interim relief was granted because the appellant showed a prima facie case that its work was limited to supplying drawings and designs, not consultancy. An earlier bench decision supported that position, and the board circular relied on by the appellant indicated that the relevant service tax coverage applied only from a later effective date. On that basis, waiver of pre-deposit and stay of recovery were allowed pending disposal of the appeal.</description>
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      <title>2005 (2) TMI 845 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=181896</link>
      <description>In a service tax dispute on classification as a consulting engineer, interim relief was granted because the appellant showed a prima facie case that its work was limited to supplying drawings and designs, not consultancy. An earlier bench decision supported that position, and the board circular relied on by the appellant indicated that the relevant service tax coverage applied only from a later effective date. On that basis, waiver of pre-deposit and stay of recovery were allowed pending disposal of the appeal.</description>
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