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    <title>2008 (10) TMI 142 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT ruled in favor of the Appellant, who received Engineering Consultancy Services from a Foreign Service provider without an office in India. Service tax and penalties imposed were set aside based on the decision in the case of Hindustan Zinc Ltd v. CCE. The appeal was allowed.</description>
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