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    <title>2007 (2) TMI 218 - CESTAT, KOLKATA</title>
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    <description>Erection, commissioning and installation services performed by a subcontractor were treated as outside Consulting Engineer Service for the period before July 2003. The Tribunal followed earlier decisions holding that such activities did not fit within that service category for the relevant period and relied on the CBEC circular supporting the assessee&#039;s view. On that basis, the consideration received for the work was held not taxable under Consulting Engineer Service for the impugned period, and the assessee&#039;s appeal succeeded.</description>
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      <link>https://www.taxtmi.com/caselaws?id=32333</link>
      <description>Erection, commissioning and installation services performed by a subcontractor were treated as outside Consulting Engineer Service for the period before July 2003. The Tribunal followed earlier decisions holding that such activities did not fit within that service category for the relevant period and relied on the CBEC circular supporting the assessee&#039;s view. On that basis, the consideration received for the work was held not taxable under Consulting Engineer Service for the impugned period, and the assessee&#039;s appeal succeeded.</description>
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