https://www.taxtmi.com/caselaws?id=276 The Appellate Tribunal CESTAT - Delhi upheld the decision of the Commissioner (Appeals) to set aside a service tax demand of Rs. 46 lakhs against the respondent. The Tribunal agreed that the work contract with M/s. Flex Chemicals Ltd. did not constitute a service rendered by a 'Consulting Engineer' based on the contract's nature and essentiality to the execution of the work. Referencing previous cases, including Daelim Industrial Co. Ltd. v. CCE, Vadodara, the Tribunal concluded that the contract was a work contract and not subject to service tax as an engineering consultancy contract. The Revenue's appeal was rejected. en-us Wed, 06 Jul 2005 00:00:00 +0530 Sun, 13 Apr 2008 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276 The Appellate Tribunal CESTAT - Delhi upheld the decision of the Commissioner (Appeals) to set aside a service tax demand of Rs. 46 lakhs against the respondent. The Tribunal agreed that the work contract with M/s. Flex Chemicals Ltd. did not constitute a service rendered by a 'Consulting Engineer' based on the contract's nature and essentiality to the execution of the work. Referencing previous cases, including Daelim Industrial Co. Ltd. v. CCE, Vadodara, the Tribunal concluded that the contract was a work contract and not subject to service tax as an engineering consultancy contract. The Revenue's appeal was rejected. Case-Laws Service Tax Wed, 06 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276