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2008 (3) TMI 58 - CESTAT, CHENNAIAssessee designed & manufactured fire-fighting equipments & installed the same at premises of their customers - as per circular 49/11 /2002, erection and commissioning of the fire-fighting equipment, were taxable under the category of commissioning and installation service and not under heading Consulting Engineer Service - Commissioning or Installation service will be separately taxable under relevant entry and are not chargeable under Consulting Engineer Services - revenue appeal dismissed
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