https://www.taxtmi.com/caselaws?id=283 The Tribunal upheld the jurisdiction of the Commissioner of Central Excise, Delhi, as services were managed from Delhi. It determined that the appellant, a company, fell within the definition of a "consulting engineer" under Section 65(18) of the Finance Act, 1994. Services provided were classified as taxable, except for installation services. The exemption under Notification No. 4/99-ST was granted from 28-2-99 onwards. The demand and penalties imposed were upheld, with adjustments for exemptions and service classifications. The Tribunal directed reductions in the taxable value of software support and hardware repair services, dismissing the appeal on other grounds. en-us Mon, 23 Jan 2006 00:00:00 +0530 Fri, 30 Oct 2015 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283 The Tribunal upheld the jurisdiction of the Commissioner of Central Excise, Delhi, as services were managed from Delhi. It determined that the appellant, a company, fell within the definition of a "consulting engineer" under Section 65(18) of the Finance Act, 1994. Services provided were classified as taxable, except for installation services. The exemption under Notification No. 4/99-ST was granted from 28-2-99 onwards. The demand and penalties imposed were upheld, with adjustments for exemptions and service classifications. The Tribunal directed reductions in the taxable value of software support and hardware repair services, dismissing the appeal on other grounds. Case-Laws Service Tax Mon, 23 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283