2006 (10) TMI 32

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....eal No. 13/2004-ST dated 14-6-2004 by which the Commissioner (A) has held that the activity of installation/commissioning work were undertaken by the assessee does not come within the category of 'Consulting Engineer' in terms of Section 65(18) of Chapter V of Finance Act, 1994. The Board Circular No. 79/9/2004-S.T., dated 13-5-2004 has also been relied by the Commissioner (A) in allowing the asse....