https://www.taxtmi.com/caselaws?id=206549 The tribunal set aside the review order and allowed the appeal as the appellant's institute, providing technical assistance to students, did not qualify as an engineering consultant for service tax purposes. The judgment emphasized the need for institutions to meet specific criteria and provide clear commercial services to fall under certain tax categories. Merely offering technical assistance without evidence of providing engineering consultancy services did not warrant taxation as an engineering consultant. The decision highlighted the importance of factual evidence and commercial objectives in determining the applicability of service tax based on well-defined parameters. en-us Wed, 02 Feb 2011 00:00:00 +0530 Mon, 12 Sep 2011 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206549 The tribunal set aside the review order and allowed the appeal as the appellant's institute, providing technical assistance to students, did not qualify as an engineering consultant for service tax purposes. The judgment emphasized the need for institutions to meet specific criteria and provide clear commercial services to fall under certain tax categories. Merely offering technical assistance without evidence of providing engineering consultancy services did not warrant taxation as an engineering consultant. The decision highlighted the importance of factual evidence and commercial objectives in determining the applicability of service tax based on well-defined parameters. Case-Laws Service Tax Wed, 02 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206549