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        Service Tax

        2010 (4) TMI 178 - AT - Service Tax

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        CESTAT Chennai: Service Tax Appeal Rejected The Appellate Tribunal CESTAT, Chennai upheld the decision setting aside the demand of service tax for the period before 10.09.04, ruling that the service ...
                        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.

                              CESTAT Chennai: Service Tax Appeal Rejected

                              The Appellate Tribunal CESTAT, Chennai upheld the decision setting aside the demand of service tax for the period before 10.09.04, ruling that the service provided by M/s. B.E. GELB Consultancy Services was classified as 'Intellectual Property Rights Service' and not 'Consulting Engineer Service' before that date. The appeal of the Revenue was rejected.


                              The Appellate Tribunal CESTAT, Chennai upheld the decision setting aside the demand of service tax for the period before 10.09.04, ruling that the service provided by M/s. B.E. GELB Consultancy Services was classified as 'Intellectual Property Rights Service' and not 'Consulting Engineer Service' before that date. The appeal of the Revenue was rejected. (2010 (4) TMI 178 - CESTAT, CHENNAI)
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