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2008 (9) TMI 81 - CESTAT, CHENNAIAgreement for providing supervisory and field engineering services – demand of service tax on the supervision charges collected in the category of ‘consulting engineer’s service’ - provision of the agreement makes clear that fees and charges were to be paid with reference to the length of stay of supervisor/field engineer at site – supervisors and engineers are qualified, is not disputed by appellant – demand is sustainable – but penalty is waived for bona fide belief on non liability
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