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2008 (12) TMI 89 - AT - Service TaxCommissioner (Appeals) found that activities of Engineering Services for pipe line, Reconnaissance survey, Detailed route survey and Detailed engineering survey, cannot be considered as “Consulting Engineering Services” as not rendered by qualified engineer – impugned services, may come in the category of “Survey and Map making”, which was introduced in 2005 Budget – appellant is not liable to pay service tax during the relevant period - revenue appeal against Commissioner’s order is dismissed
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