2004 (11) TMI 6

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....- covering the period December 1997 to June 1999, arises out of the order of the Commissioner of Central Excise (Appeals), Bhopal, who has confirmed the tax on commissioning and installation services on the ground that they are covered under the category of consulting engineers, relying upon Boards circular No. 49/11/2002/ST., dated 18-12- 2002. 2. We have heard both sides. 3. We find that by s....