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    <title>2017 (11) TMI 402 - CESTAT CHENNAI</title>
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    <description>The appellant&#039;s appeal against a tax demand for Consulting Engineering Service was dismissed by the Tribunal. The appellant&#039;s role as a supervisor providing technical assistance during the erection and commissioning of mills was classified as Consulting Engineering Service, justifying the tax demand. However, the penalty imposed on the appellant was overturned as the Tribunal found no intentional misconduct, granting relief. The judgment highlights the criteria for distinguishing between a supervisor and a Consulting Engineer for tax classification purposes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=350523</link>
      <description>The appellant&#039;s appeal against a tax demand for Consulting Engineering Service was dismissed by the Tribunal. The appellant&#039;s role as a supervisor providing technical assistance during the erection and commissioning of mills was classified as Consulting Engineering Service, justifying the tax demand. However, the penalty imposed on the appellant was overturned as the Tribunal found no intentional misconduct, granting relief. The judgment highlights the criteria for distinguishing between a supervisor and a Consulting Engineer for tax classification purposes.</description>
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      <pubDate>Mon, 03 Apr 2017 00:00:00 +0530</pubDate>
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