2010 (2) TMI 484

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..... for the Respondent. ORDER 1. The applicants obtained designs and drawings from M/s. ABB Ltd., USA in the month of January, 2003 for modernization and development of their seamless pipe plant. The department issued a show-cause notice in 2007 proposing that this activity fall in the category of "Consulting Engineer" and proposed to impose Service Tax on the said activity. Initially, the adjudica .....

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..... dvice, consultancy and technical help to be given to customers as per definition of Consulting Engineer. She, further, submitted that as per the CBEC Circular No. 36/4/01-CX, dated 8-10-2001, wherein it was clarified that the services provided beyond the territorial water of India are not eligible to Service Tax prior to 18-4-2006 on the recipient of the services. In this case, if at all, they are .....

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