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    <title>SAIL Unit&#039;s In-House Design Services Exempt from Service Tax, Not Considered Separate Entity Service.</title>
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    <description>Consulting Engineering Service - appellant is a unit of SAIL, engaged in in-house design and engineering activities for all the units of SAIL - service provided to oneself is not taxable</description>
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      <description>Consulting Engineering Service - appellant is a unit of SAIL, engaged in in-house design and engineering activities for all the units of SAIL - service provided to oneself is not taxable</description>
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