https://www.taxtmi.com/caselaws?id=75958 The Tribunal upheld the Commissioner (Appeals) decision in a case involving service tax on consulting engineering services. The Department's appeal was rejected as the respondents, service tax recipients, were deemed eligible for a cash refund. The Tribunal emphasized that the burden of service tax had not been passed on and supported the refund claim. The judgment highlighted the distinction between service tax recipients and providers, ultimately rejecting the Department's appeal and granting the cash refund to the respondents. en-us Wed, 13 Jan 2010 00:00:00 +0530 Thu, 12 Aug 2010 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75958 The Tribunal upheld the Commissioner (Appeals) decision in a case involving service tax on consulting engineering services. The Department's appeal was rejected as the respondents, service tax recipients, were deemed eligible for a cash refund. The Tribunal emphasized that the burden of service tax had not been passed on and supported the refund claim. The judgment highlighted the distinction between service tax recipients and providers, ultimately rejecting the Department's appeal and granting the cash refund to the respondents. Case-Laws Service Tax Wed, 13 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75958