https://www.taxtmi.com/caselaws?id=871 The Tribunal upheld the demand for service tax on income from drawing and design services provided by an engineering company, categorizing the services as engineering consultancy. The penalty imposed for non-disclosure and delay in payment of service tax was deemed justified. The Tribunal directed the calculation of service tax based on excluding the tax element from the total realization, resulting in a reduced tax liability and corresponding penalty. The appeal was decided in favor of the tax authorities, emphasizing compliance with statutory provisions and correct valuation methodology for determining service tax liability. en-us Wed, 05 Jul 2006 00:00:00 +0530 Wed, 23 Sep 2015 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=871 The Tribunal upheld the demand for service tax on income from drawing and design services provided by an engineering company, categorizing the services as engineering consultancy. The penalty imposed for non-disclosure and delay in payment of service tax was deemed justified. The Tribunal directed the calculation of service tax based on excluding the tax element from the total realization, resulting in a reduced tax liability and corresponding penalty. The appeal was decided in favor of the tax authorities, emphasizing compliance with statutory provisions and correct valuation methodology for determining service tax liability. Case-Laws Service Tax Wed, 05 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=871