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2010 (6) TMI 120 - CESTAT, MUMBAIConsultaing Engineering Services- the commercial production of the Appellant started on 1.3.96. There is no evidence on record to suggest that Consulting Engineering Service was provided after 1.3.1996 and also continued after 7.7.97. Held that- Finding no evidence on record to show that Consulting Engineering Service was provided during the impugned period and also relying on the decision of the Tribunal NYCO S.A. vs Commissioner of Service Tax, Delhi 2009 -TMI - 32712 - CESTAT, NEW DELHI cited by the ld.counsel, the appeal of the appellant is allowed.
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