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    <title>2006 (1) TMI 656 - Karnataka High Court</title>
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    <description>The court allowed the petition challenging the service tax demand on Consulting Engineer services, emphasizing services rendered outside India as non-taxable. It ruled against the appealability of the order to the Commissioner due to a restrictive circular. The court set aside the order, highlighting the failure to consider key contentions on tax liability, and remitted the matter for proper adjudication based on the petitioner&#039;s submissions and legal provisions discussed in the judgment.</description>
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      <title>2006 (1) TMI 656 - Karnataka High Court</title>
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      <description>The court allowed the petition challenging the service tax demand on Consulting Engineer services, emphasizing services rendered outside India as non-taxable. It ruled against the appealability of the order to the Commissioner due to a restrictive circular. The court set aside the order, highlighting the failure to consider key contentions on tax liability, and remitted the matter for proper adjudication based on the petitioner&#039;s submissions and legal provisions discussed in the judgment.</description>
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