https://www.taxtmi.com/caselaws?id=248162 The Tribunal concluded that the services provided by the appellant were classified as Intellectual Property Service, not Consulting Engineer services, effective from 10.09.2004. As the services were rendered before this date, no service tax was applicable. The Tribunal allowed the appeal, overturning the first appellate authority's decision. The analysis considered the nature of the services, legal interpretations, and precedents, ultimately determining the tax liability in favor of the appellant. en-us Mon, 09 Dec 2013 00:00:00 +0530 Tue, 03 Jun 2014 18:48:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248162 The Tribunal concluded that the services provided by the appellant were classified as Intellectual Property Service, not Consulting Engineer services, effective from 10.09.2004. As the services were rendered before this date, no service tax was applicable. The Tribunal allowed the appeal, overturning the first appellate authority's decision. The analysis considered the nature of the services, legal interpretations, and precedents, ultimately determining the tax liability in favor of the appellant. Case-Laws Service Tax Mon, 09 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248162