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2014 (2) TMI 391 - KARNATAKA HIGH COURTClassification - Original Research Activities and Sponsored Research Activities - Scientific and Technical Consultancy Services - Held that:- Tribunal has allowed the appeal of the respondent relying upon the judgment in Central Power Research Institute [2006 (5) TMI 26 - CESTAT, BANGALORE] without discussing the facts of the present case and no finding has been given whether the respondent is a service provider or not in order to give benefit of the judgment in Central Power Research Institute. - order setaside and remanded back for reconsideration by the Tribunal afresh
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