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2010 (4) TMI 178 - AT - Service TaxConsulting Engineer Service- Held that- the service rendered by M/s. B.E. GELB Consultancy Services to the assessees falls under the category of Intellectual Property Rights Service which came into service tax net only with effect from 10.09.04 and not a Consulting Engineer Service leviable to service tax prior to 10.09.04 is correct for the reason that the issue stands settled in favour of the assessees.
The Appellate Tribunal CESTAT, Chennai upheld the decision setting aside the demand of service tax for the period before 10.09.04, ruling that the service provided by M/s. B.E. GELB Consultancy Services was classified as 'Intellectual Property Rights Service' and not 'Consulting Engineer Service' before that date. The appeal of the Revenue was rejected. (2010 (4) TMI 178 - CESTAT, CHENNAI)
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