Chartered Accountant's Claim on Exemption from Service Tax under Finance Act, 1994, Deemed Unmerited.

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....Consulting Engineer Service - There are no merits in the submissions made by the learned Chartered Accountant to effect that since the value of services received by the Appellant from the overseas suppliers was included in the value of the goods imported by them, these services could not be subjected to service tax leviable under Finance Act, 1994.....