https://www.taxtmi.com/caselaws?id=235 Commissioning and installation services rendered before July 2003 were not taxable under consulting engineer services because the specific levy on commissioning and installation was introduced only prospectively. A later Board circular confirming that erection, installation and commissioning are separately taxable supported that view but could not retrospectively expand taxability for earlier services. On that prima facie basis, the tribunal found waiver of pre-deposit justified and ordered recovery to remain stayed pending appeal. en-us Wed, 24 Nov 2004 00:00:00 +0530 Tue, 01 Jul 2008 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235 Commissioning and installation services rendered before July 2003 were not taxable under consulting engineer services because the specific levy on commissioning and installation was introduced only prospectively. A later Board circular confirming that erection, installation and commissioning are separately taxable supported that view but could not retrospectively expand taxability for earlier services. On that prima facie basis, the tribunal found waiver of pre-deposit justified and ordered recovery to remain stayed pending appeal. Case-Laws Service Tax Wed, 24 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235