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2008 (9) TMI 39 - CESTAT AHMEDABADCommissioner (Appeals) by following Tribunal’s decision in case of M/s Daelim Industries(confirmed by SC) has held that the turn-key contract entered into by the respondent with their buyers cannot be vivisected and a portion of the services relating to engineering services cannot be taxed to service tax separately - no infirmity in the impugned order of the Commissioner (Appeals), which is based upon the earlier decisions of the Tribunal - Revenue’s appeal is, accordingly, rejected
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