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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>CESTAT Mumbai Rules Sub-Consultant Not Liable for Service Tax</h1> The Appellate Tribunal CESTAT Mumbai waived the pre-deposit of Service Tax and penalties for the appellant, a sub-consultant, based on Trade Notice No. ... - The Appellate Tribunal CESTAT Mumbai waived the pre-deposit of Service Tax and penalties for an appellant who was a sub-consultant providing services to a prime consultant, based on Trade Notice No. 7/97-ST. The Tribunal found that the Service Tax liability falls on the main consulting engineer who bills the client, not on the sub-consultant. Recovery of the tax and penalties was stayed pending appeal.

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