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    <title>2005 (5) TMI 646 - CESTAT BANGALORE</title>
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    <description>Erection and commissioning services, being executive in nature rather than advisory, were held to be distinct from consulting engineer services for service tax purposes. Applying the earlier Yokogawa Blue Star Ltd. reasoning and treating the Board Circular as binding, the tribunal concluded that such services do not fall within the ambit of consulting engineer services. The revenue appeal was rejected.</description>
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    <pubDate>Wed, 25 May 2005 00:00:00 +0530</pubDate>
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      <title>2005 (5) TMI 646 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=181929</link>
      <description>Erection and commissioning services, being executive in nature rather than advisory, were held to be distinct from consulting engineer services for service tax purposes. Applying the earlier Yokogawa Blue Star Ltd. reasoning and treating the Board Circular as binding, the tribunal concluded that such services do not fall within the ambit of consulting engineer services. The revenue appeal was rejected.</description>
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