https://www.taxtmi.com/caselaws?id=732 The Tribunal allowed the appeal, ruling that the services provided by the appellant qualified as 'Consulting Engineer' services under the Finance Act, 1994. The appellant, acting as a sub-contractor to IRCON, was not liable to pay the service tax demanded as the services were provided to IRCON, the prime consultant, and not directly to the client, Southern Railways. The decision emphasized the significance of determining service tax liability based on the direct client-service provider relationship and understanding the nature of services provided in the context of applicable laws. en-us Tue, 12 Sep 2006 00:00:00 +0530 Thu, 16 Jun 2016 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=732 The Tribunal allowed the appeal, ruling that the services provided by the appellant qualified as 'Consulting Engineer' services under the Finance Act, 1994. The appellant, acting as a sub-contractor to IRCON, was not liable to pay the service tax demanded as the services were provided to IRCON, the prime consultant, and not directly to the client, Southern Railways. The decision emphasized the significance of determining service tax liability based on the direct client-service provider relationship and understanding the nature of services provided in the context of applicable laws. Case-Laws Service Tax Tue, 12 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=732