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2008 (6) TMI 8 - AT - Service TaxDemand has been confirmed in respect of consulting engineering service, real estate agent & clearing and forwarding (C&F) agent - applicants received fabrication charges & rehabilitation charges, so he cannot be held to be a consulting engineer - plea by the appellant that the service was provided prior to introduction of Real Estate Agent Service was not raised before the lower authority, therefore, it requires re-consideration - matter requires re-consideration in all issues
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