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of <h1>CESTAT Bangalore Upholds Commissioner's Order: Service Tax Not Applicable to Consulting Engineers for Pre-2003 Services</h1> <h3>Commissioner Of Central Excise Versus AIR Stream Systems (P.) Ltd.</h3> The Appellate Tribunal CESTAT, Bangalore upheld the Commissioner (Appeals) Order No. 696/2002, ruling that Service Tax was not applicable to the ... - The Appellate Tribunal CESTAT, Bangalore rejected the Revenue's appeal against the Commissioner (Appeals) Order No. 696/2002, which held that Service Tax is not leviable on the appellants under the category of 'Consulting Engineer'. The Tribunal cited Circular No. 79/9/2004-S.T., clarifying that charges for erection, installation, and commissioning are not covered under Consulting Engineer Services before 2003.
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