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    <title>2017 (9) TMI 31 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that the appellants were not liable to pay service tax under Consulting Engineering Services. Previous favorable judgments for the appellants had attained finality, supporting their argument that the nature of the contracts was composite and not subject to service tax. The impugned order was set aside, and the appeal was allowed with consequential reliefs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=347274</link>
      <description>The Tribunal held that the appellants were not liable to pay service tax under Consulting Engineering Services. Previous favorable judgments for the appellants had attained finality, supporting their argument that the nature of the contracts was composite and not subject to service tax. The impugned order was set aside, and the appeal was allowed with consequential reliefs.</description>
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