https://www.taxtmi.com/caselaws?id=182675 The Tribunal held that service tax was not leviable on architects providing services similar to consulting engineers before 16-10-1998 unless both engineering and architectural services were provided without separate billing. Deductions in service tax liability calculation were allowed but some were deemed unjustified, leading to a remand for further examination. Penalties under sections 76 and 78 were reduced due to discrepancies and financial hardship arguments. Penalties imposed without Commissioner's approval were set aside, emphasizing the need for proper procedures and adherence to tax laws. en-us Mon, 29 Jan 2007 00:00:00 +0530 Tue, 17 May 2016 14:12:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182675 The Tribunal held that service tax was not leviable on architects providing services similar to consulting engineers before 16-10-1998 unless both engineering and architectural services were provided without separate billing. Deductions in service tax liability calculation were allowed but some were deemed unjustified, leading to a remand for further examination. Penalties under sections 76 and 78 were reduced due to discrepancies and financial hardship arguments. Penalties imposed without Commissioner's approval were set aside, emphasizing the need for proper procedures and adherence to tax laws. Case-Laws Service Tax Mon, 29 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182675