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2016 (11) TMI 196 - CESTAT CHENNAIScope of erection, installation and commissioning service - is service covered under consulting engineers service? - CBEC vide Circular No.79/9/2004-ST dated 13.05.2004 - Held that: - the score of taxation is examined from the activity described by investigation. Boards circular is candid on the scope of the taxing entry. Further, when a taxing entry was not in statue book, proposition for taxing erection, installation and commissioning service during the material period does not arise. Therefore, adjudication order has no leg to stand. Accordingly, the appeal is allowed.
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