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2010 (4) TMI 344 - HC - Service TaxConsulting Engineer Service- The respondent-assessee is registered under the provisions of Finance Act 1994. The Department holding that the respondent-assessee is rendering services like, design development, design review, installation and commissioning and technology transfer for study and design of oil free compressor systems, brought the respondent-Company within the scope of “Consulting Engineer” service as per section 65(13) of the Finance Act. Held that- impugned period being prior to 2006, respondent not covered under consulting engineer service. service tax liability not arise. Further held that- provisions bringing Work Contract service into net w.e.f. 1.6.2007. contract for period between 1997 to 2001 in the present case. Revenue not empowered to demand service tax, interest and penalty.
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