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2008 (5) TMI 36
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....SDR) for the Revenue. [Order Per Archana Wadhwa Member (Judicial)] - After appreciating the issue that is whether the appellant M/s Battenfield Extrusion Technik, a provider of technical know-how service can be held liable to service tax as consulting engineer stands prima facie covered by various decisions of the Tribunal, which decisions were placed before the Commissioner (A....