https://www.taxtmi.com/caselaws?id=2922 The Tribunal determined that the services provided by the appellants qualified as 'Consulting Engineer Services' based on the nature of activities performed. It upheld the applicability of Service Tax as the services were separately invoiced, constituting a divisible contract. The Tribunal set aside the equal penalty imposed, considering the appellants' consistent challenge of the Service Tax levy and their status as a government unit. The appeals were disposed of with the impugned orders upheld, except for the modification regarding the penalty imposition. en-us Tue, 25 Sep 2007 00:00:00 +0530 Wed, 19 Mar 2014 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2922 The Tribunal determined that the services provided by the appellants qualified as 'Consulting Engineer Services' based on the nature of activities performed. It upheld the applicability of Service Tax as the services were separately invoiced, constituting a divisible contract. The Tribunal set aside the equal penalty imposed, considering the appellants' consistent challenge of the Service Tax levy and their status as a government unit. The appeals were disposed of with the impugned orders upheld, except for the modification regarding the penalty imposition. Case-Laws Service Tax Tue, 25 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2922