https://www.taxtmi.com/caselaws?id=115378 The Tribunal upheld the Commissioner (Appeals) decision, rejecting the demand for Service tax on amounts received as Consulting Engineers and market research agency services. The Tribunal determined that the respondents did not meet the criteria to be considered a consulting engineering firm under Section 65(13) of the Finance Act, 1994. Additionally, it found no evidence of market research activities by the respondents, concluding they were not liable for Service tax under Section 65(25). The appeal was dismissed, emphasizing the lack of evidence and proper interpretation of the relevant provisions. en-us Fri, 13 May 2005 00:00:00 +0530 Tue, 29 May 2012 11:51:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115378 The Tribunal upheld the Commissioner (Appeals) decision, rejecting the demand for Service tax on amounts received as Consulting Engineers and market research agency services. The Tribunal determined that the respondents did not meet the criteria to be considered a consulting engineering firm under Section 65(13) of the Finance Act, 1994. Additionally, it found no evidence of market research activities by the respondents, concluding they were not liable for Service tax under Section 65(25). The appeal was dismissed, emphasizing the lack of evidence and proper interpretation of the relevant provisions. Case-Laws Central Excise Fri, 13 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115378