2010 (6) TMI 119
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....CORAM: Mr.D.N.Panda, Member(Judicial) And Mr.S.K.Gaule, Member(Technical) Per: D.N.Panda The Revenue's appeal is that the respondent's services should be categorized as 'Consulting Engineering services' instead of 'Scientific and Technical Consultancy Services'. The ld.DR submits that the first appellate authority, without examining the substance of the transactions, came to the conclusio....
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