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2012 (7) TMI 51 - CESTAT, MUMBAI‘Consulting Engineering Services' - demand of service tax along with penalty - Held that:- As it is revealed that the appellant is the manufacturer of PVC lamination film and are not a “Consulting Engineering Firm" it is onus on the department to prove that the appellant has received this amount as “Consulting Engineering Firm” which the department has failed to prove - in favour of assessee.
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