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    <title>2016 (11) TMI 1447 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the engineering firm appellant is liable to pay service tax under the consulting engineer service category. However, penalties under Sections 76, 77, and 78 of the Finance Act were set aside due to the appellant&#039;s genuine belief that only services provided by professionally qualified engineers attract service tax liability.</description>
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      <description>The Tribunal held that the engineering firm appellant is liable to pay service tax under the consulting engineer service category. However, penalties under Sections 76, 77, and 78 of the Finance Act were set aside due to the appellant&#039;s genuine belief that only services provided by professionally qualified engineers attract service tax liability.</description>
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