https://www.taxtmi.com/caselaws?id=215362 The Tribunal found that the appellant did not fall under the definition of consulting engineers as per Section 65(31) of the Finance Act, 1994. Consequently, the Tribunal allowed the stay petition, staying the recovery of the service tax amount confirmed against the applicant. The condition of pre-deposit of duty and penalty was dispensed with in favor of the appellant based on the interpretation of legal provisions and the nature of the appellant's activities. en-us Tue, 13 Dec 2011 00:00:00 +0530 Wed, 09 Jul 2014 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215362 The Tribunal found that the appellant did not fall under the definition of consulting engineers as per Section 65(31) of the Finance Act, 1994. Consequently, the Tribunal allowed the stay petition, staying the recovery of the service tax amount confirmed against the applicant. The condition of pre-deposit of duty and penalty was dispensed with in favor of the appellant based on the interpretation of legal provisions and the nature of the appellant's activities. Case-Laws Service Tax Tue, 13 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215362