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2018 (2) TMI 20 - AT - Service TaxLevy of service tax - Consulting Engineering Services - sub-contract - Held that: - the Trade Notice / CBEC circular did clarify that the services when provided to a prime consultant would not attract service tax during the material time - identical situation was analyzed by the Tribunal in the case of OIKOS Versus COMMISSIONER OF C. EX., BANGALORE-III [2006 (10) TMI 379 - CESTAT BANGALORE] wherein it was unequivocally held that appellant therein being a sub-contractor, levy of service tax was not justified - appeal allowed - decided in favor of appellant.
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