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2004 (10) TMI 597 - AT - Service TaxExtract: .......Technical Consultancy Services" having been introduced as a "new service" for the purpose of levy of Service Tax w.e.f. 16-7-2001 only, cannot be treated as part of the pre-existing "Consulting Engineer Service". 6. In the result, the order of ld. Commissioner (Appeals) is affirmed and the appeal of the revenue is rejected.
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