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2014 (3) TMI 267 - AT - Service TaxDemand of service tax - Consulting Engineer’s Service - Operation and maintenance of windmills - Held that:- What the appellant has performed is operation and maintenance of windmills and not rendering any advice, consultancy or technical assistance in any field of engineering, which is the criterion for classifying the service under the category of ‘Consulting Engineer’s Service’. Such executory services does not come under the purview of ‘Consulting Engineer’s Service’ - Decided in favour of assessee.
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