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2010 (5) TMI 141 - CESTAT, CHENNAIConsulting Engineer’s Service- A show-cause notice was issued to them proposing levy of service tax on amount collected towards construction and soil testing Services. Demand of Rs.3,27,253/- was confirmed together with interest and penalty was also imposed. The Commissioner (Appeals) upheld the inclusion of soil test fee in the amount to be taxed in the light of the Tribunal’s remand order but set aside the liability to tax on amounts collected in connection with the cost of construction of the building also in the light of the Tribunal’s order. Hence the appeal by the Revenue. Held that- uphold the impugned order and reject the appeal.
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