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M/s KALPATARU POWER TRANSMISSION LTD Versus COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD - 2012 (2) TMI 107 - CESTAT, AHMEDABAD - Service Tax
Classification of taxable services - revenue classified under Consulting Engineer - Assessee classified as Erection, Commissioning and Installation - Held That - As per board circular from 01.07.03 to 09.09.04, services are classifiable under Erection, Commissioning and Installation Services, application for waiver of pre-deposit and stay was allowed.