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    <title>2018 (2) TMI 20 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellants in a tax liability dispute concerning Consulting Engineering Services provided to a main Consultant. The Tribunal considered Trade Notices, Circulars, and legal precedents, setting aside the penalties and upholding the appellants&#039; position that service tax did not apply when services were rendered to the prime consultant. The decision emphasized the significance of Trade Notices, Circulars, and established case law in determining service tax liability in similar cases.</description>
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