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    <title>2014 (11) TMI 710 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled that the appellant&#039;s services qualify as &#039;consulting engineer service&#039; due to their technical assistance in civil engineering, denying a complete waiver of dues. Regarding the time-barred demand issue, the Tribunal acknowledged complexity in statutory provisions and directed the appellant to make a pre-deposit of Rs. 3 lakhs within eight weeks. Upon compliance, the balance of dues was waived, and recovery stayed during appeal proceedings.</description>
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      <description>The Tribunal ruled that the appellant&#039;s services qualify as &#039;consulting engineer service&#039; due to their technical assistance in civil engineering, denying a complete waiver of dues. Regarding the time-barred demand issue, the Tribunal acknowledged complexity in statutory provisions and directed the appellant to make a pre-deposit of Rs. 3 lakhs within eight weeks. Upon compliance, the balance of dues was waived, and recovery stayed during appeal proceedings.</description>
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