https://www.taxtmi.com/caselaws?id=3810 The Tribunal allowed the appeal, setting aside the impugned orders and providing consequential relief to the appellants. It held that the service of operating and maintaining a power plant does not constitute 'Consulting Engineer' service for the purpose of service tax liability. Emphasizing the autonomy of the plant operator and the absence of engineering consultancy, the Tribunal aligned with precedent cases and concluded that the Commissioner (Appeals) erred in not applying relevant case law. The decision was based on the interpretation of the Finance Act and established legal principles, granting relief to the appellants. en-us Tue, 27 Nov 2007 00:00:00 +0530 Mon, 24 Mar 2014 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3810 The Tribunal allowed the appeal, setting aside the impugned orders and providing consequential relief to the appellants. It held that the service of operating and maintaining a power plant does not constitute 'Consulting Engineer' service for the purpose of service tax liability. Emphasizing the autonomy of the plant operator and the absence of engineering consultancy, the Tribunal aligned with precedent cases and concluded that the Commissioner (Appeals) erred in not applying relevant case law. The decision was based on the interpretation of the Finance Act and established legal principles, granting relief to the appellants. Case-Laws Service Tax Tue, 27 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3810