https://www.taxtmi.com/caselaws?id=115184 Erection, installation and commissioning charges were held outside the consulting engineer service entry after the Board issued a binding clarification narrowing the taxable scope. The Tribunal noted that an earlier departmental reliance on a pre-circular ruling could not override the later circular, which expressly excluded such charges from assessment under consulting engineer services. On that basis, the service tax demand on the disputed charges was not sustainable and the impugned confirmation was set aside. en-us Mon, 31 Jan 2005 00:00:00 +0530 Wed, 27 Apr 2016 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115184 Erection, installation and commissioning charges were held outside the consulting engineer service entry after the Board issued a binding clarification narrowing the taxable scope. The Tribunal noted that an earlier departmental reliance on a pre-circular ruling could not override the later circular, which expressly excluded such charges from assessment under consulting engineer services. On that basis, the service tax demand on the disputed charges was not sustainable and the impugned confirmation was set aside. Case-Laws Service Tax Mon, 31 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115184