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2011 (8) TMI 878 - CESTAT, NEW DELHIDemand - Consulting Engineer - The Revenue has not explained how the services rendered by the Respondent who is situated abroad are covered under tax levied under Finance Act, 1994 - Since the Respondent, as a person situated outside India, was not under obligation to take out registration or file any return, the allegation regarding suppression is not maintainable against the Respondent and the appeal is liable to be rejected on this issue itself - Decided in favor of the assessee
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