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2009 (10) TMI 4 - AT - Service TaxConsulting Engineer Services - The services provided by the assessees consisted of processing of raw material, periodical testing of raw materials, finished products, exercising quality control and maintaining machinery used for manufacture of dry cement paints – held that - that the expression “consulting engineer” is not to be understood narrowly for the reason that in the facts of that case where engineers were employed by M/s. Nokia (I) Pvt. Ltd. – demand and penalty set aside.
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