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2005 (7) TMI 721

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....chnical Member Ganesh Havanur for the Appellant. Smt. Vijaya Prakash for the Respondent. ORDER Dr. S.L. Peeran, 1.  The Revenue is aggrieved with the Commissioner (Appeals) Order No. 696/2002, dated 12-11-2002 holding that the Service Tax is not leviable on the appellants under the category of 'Consulting Engineer'. The assessee was carrying out erection and commissioning of th....