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2017 (9) TMI 31 - CESTAT CHENNAIConsulting Engineering Services - levy of service tax - Held that: - in the case of L&T Ltd, [2015 (8) TMI 749 - SUPREME COURT] the Hon’ble Apex Court has held that Works Contract Services prior to the period 1.6.07 are not subject to levy of service tax - the appellants are not liable to pay service tax under the category of Consulting Engineering Services - appeal allowed - decided in favor of appellant.
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