https://www.taxtmi.com/caselaws?id=171364 The Appellate Tribunal CESTAT Mumbai dismissed the Revenue's appeal challenging the lower appellate authority's decision in favor of M/s. Larsen & Toubro Ltd. The Tribunal ruled that the technical know-how and consultancy services received did not fall under 'Consultancy Engineering Service,' absolving the respondent from liability for service tax under Section 68 of the Finance Act, 1994. The Tribunal clarified that services received from abroad constituted an import of service, not subject to the service tax rules invoked by the Revenue. The decision aligned with precedents and statutory provisions, ultimately favoring the respondent. en-us Thu, 28 Mar 2013 00:00:00 +0530 Tue, 30 Jun 2015 12:37:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171364 The Appellate Tribunal CESTAT Mumbai dismissed the Revenue's appeal challenging the lower appellate authority's decision in favor of M/s. Larsen & Toubro Ltd. The Tribunal ruled that the technical know-how and consultancy services received did not fall under 'Consultancy Engineering Service,' absolving the respondent from liability for service tax under Section 68 of the Finance Act, 1994. The Tribunal clarified that services received from abroad constituted an import of service, not subject to the service tax rules invoked by the Revenue. The decision aligned with precedents and statutory provisions, ultimately favoring the respondent. Case-Laws Service Tax Thu, 28 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171364