https://www.taxtmi.com/caselaws?id=211542 The case involved whether the Respondent should pay service tax on the amount received for Fabrication Drawings of Machines and if the sale of engineering drawings constituted providing services as a Consulting Engineer. The Commissioner (Appeals) ruled in favor of the Respondent, finding that the sale of drawings did not fall under the Consulting Engineers category. The Tribunal emphasized the importance of accurate language usage and noted that the Revenue failed to challenge the authenticity of the invoice. As the burden of proof regarding the origin of the drawing was not met by the Revenue, the Appeal by Revenue was rejected, and the Respondent's cross-objection was disposed of accordingly. en-us Thu, 11 Aug 2011 00:00:00 +0530 Tue, 13 Mar 2012 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211542 The case involved whether the Respondent should pay service tax on the amount received for Fabrication Drawings of Machines and if the sale of engineering drawings constituted providing services as a Consulting Engineer. The Commissioner (Appeals) ruled in favor of the Respondent, finding that the sale of drawings did not fall under the Consulting Engineers category. The Tribunal emphasized the importance of accurate language usage and noted that the Revenue failed to challenge the authenticity of the invoice. As the burden of proof regarding the origin of the drawing was not met by the Revenue, the Appeal by Revenue was rejected, and the Respondent's cross-objection was disposed of accordingly. Case-Laws Service Tax Thu, 11 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211542