https://www.taxtmi.com/caselaws?id=206600 The court held that the appellant was not liable for service tax on Consulting Engineering Service provided from abroad due to the lack of alignment between specific charging provisions and Section 68(2) of the Finance Act, 1994. The Tribunal emphasized strict adherence to the law and referenced a previous case to support their decision. This judgment clarifies the liability issue and provides insight into the interpretation of relevant charging provisions, highlighting the importance of statutory alignment in determining tax liability accurately. en-us Mon, 28 Feb 2011 00:00:00 +0530 Wed, 09 Nov 2011 07:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206600 The court held that the appellant was not liable for service tax on Consulting Engineering Service provided from abroad due to the lack of alignment between specific charging provisions and Section 68(2) of the Finance Act, 1994. The Tribunal emphasized strict adherence to the law and referenced a previous case to support their decision. This judgment clarifies the liability issue and provides insight into the interpretation of relevant charging provisions, highlighting the importance of statutory alignment in determining tax liability accurately. Case-Laws Service Tax Mon, 28 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206600