https://www.taxtmi.com/caselaws?id=114623 The Appellant, a joint venture company in the automobile components industry, contested a demand for service tax imposed by the Deputy Commissioner for services provided by M/s. KCL. The Commissioner ruled in favor of the Appellant, determining that M/s. KCL did not qualify as consulting engineers, the services were rendered outside India, and the demand exceeded the prescribed time limit under Section 73 of the Finance Act, 1994. The demand for service tax and penalties were deemed unjustified and barred by limitation, resulting in the appeal being allowed in favor of the Appellant. en-us Tue, 28 Sep 2004 00:00:00 +0530 Mon, 30 Jul 2012 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114623 The Appellant, a joint venture company in the automobile components industry, contested a demand for service tax imposed by the Deputy Commissioner for services provided by M/s. KCL. The Commissioner ruled in favor of the Appellant, determining that M/s. KCL did not qualify as consulting engineers, the services were rendered outside India, and the demand exceeded the prescribed time limit under Section 73 of the Finance Act, 1994. The demand for service tax and penalties were deemed unjustified and barred by limitation, resulting in the appeal being allowed in favor of the Appellant. Case-Laws Service Tax Tue, 28 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114623