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2018 (11) TMI 746 - AT - Service TaxConsulting Engineering Service - appellant is a unit of SAIL, engaged in in-house design and engineering activities for all the units of SAIL - service to self or not - Held that:- Tribunal in the case of M/s. Executive Engineering Vs. CCE & ST, Jaipur, [2018 (9) TMI 662 - CESTAT NEW DELHI] has held that service provided to oneself is not taxable - demand set aside - appeal allowed - decided in favor of appellant.
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