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2010 (6) TMI 119 - CESTAT, MUMBAIConsulting Engineering services- in this case the department made a demand of service tax on the ground of Consulting Engineering services’. While the appellant already registered with the Ministry of Science & Technology, and paying income tax. Held that- the activity carried out by the respondent is Scientific and Technical Consultancy and not Consulting Engineering Services. Taking into account the registration made with the Ministry of Science & Technology, Department of Scientific & Industrial Research and also the findings of the learned first appellate authority. Consequently, Revenue’s appeal is dismissed.
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