https://www.taxtmi.com/caselaws?id=239227 The appellant, a manufacturer of television sets, was found to have provided taxable service as consulting engineers by issuing debit notes for technical services. Despite claiming to be a manufacturer, the appellant's activities aligned with the definition of a consulting engineer as per precedents from Karnataka and Calcutta High Courts. The appellate authority upheld the demand for service tax, interest, and penalty, dismissing the appeal without costs due to the factual and legal analysis supporting the decision. en-us Fri, 23 Aug 2013 00:00:00 +0530 Fri, 11 Sep 2015 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239227 The appellant, a manufacturer of television sets, was found to have provided taxable service as consulting engineers by issuing debit notes for technical services. Despite claiming to be a manufacturer, the appellant's activities aligned with the definition of a consulting engineer as per precedents from Karnataka and Calcutta High Courts. The appellate authority upheld the demand for service tax, interest, and penalty, dismissing the appeal without costs due to the factual and legal analysis supporting the decision. Case-Laws Service Tax Fri, 23 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239227