https://www.taxtmi.com/caselaws?id=78498 The Tribunal ruled in favor of the appellant, granting a waiver of the pre-deposit of the entire Service Tax amount and penalty. The Tribunal rejected the Departmental Representative's contention that the mere supply of drawings and designs constituted "Consulting Engineer" activity, emphasizing it was not a matter of service classification. The appellant's argument that the activity did not meet the criteria for "Consulting Engineer" and the exemption under the CBEC Circular for services provided outside India before 2006 were considered valid, leading to the stay on tax liability during the appeal process. en-us Mon, 08 Feb 2010 00:00:00 +0530 Thu, 02 May 2013 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78498 The Tribunal ruled in favor of the appellant, granting a waiver of the pre-deposit of the entire Service Tax amount and penalty. The Tribunal rejected the Departmental Representative's contention that the mere supply of drawings and designs constituted "Consulting Engineer" activity, emphasizing it was not a matter of service classification. The appellant's argument that the activity did not meet the criteria for "Consulting Engineer" and the exemption under the CBEC Circular for services provided outside India before 2006 were considered valid, leading to the stay on tax liability during the appeal process. Case-Laws Service Tax Mon, 08 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78498