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2012 (7) TMI 254 - AT - Service TaxDemand of service tax - 'consulting engineers service' - payments made to the foreign consultant - services having been provided before 18.04.06 – Held that:- no clear findings given by adjudicating authority in spite of all relevant documents presented before him. Law has undergone evolution. Authority should be very specific to bring out what was the activity carried out, nature of same. Matter remanded.
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