https://www.taxtmi.com/caselaws?id=254568 The Tribunal ruled in favor of the appellant in a case concerning liability to pay service tax on expenses incurred by branches providing 'Consulting Engineer Service.' The Tribunal found that the engineers stationed abroad were employees of the appellant, not branches, based on the representative agreement and appointment letter. As a result, the demand for service tax was waived and stayed during the appeal process, as the appellant demonstrated a strong prima facie case. Additionally, the appellant was deemed eligible for a refund on the service tax paid due to the nature of services provided. en-us Tue, 27 Aug 2013 00:00:00 +0530 Thu, 25 Dec 2014 13:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254568 The Tribunal ruled in favor of the appellant in a case concerning liability to pay service tax on expenses incurred by branches providing 'Consulting Engineer Service.' The Tribunal found that the engineers stationed abroad were employees of the appellant, not branches, based on the representative agreement and appointment letter. As a result, the demand for service tax was waived and stayed during the appeal process, as the appellant demonstrated a strong prima facie case. Additionally, the appellant was deemed eligible for a refund on the service tax paid due to the nature of services provided. Case-Laws Service Tax Tue, 27 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254568