https://www.taxtmi.com/caselaws?id=3828 The Tribunal held that works contracts undertaken by building contractors between 2001 to 2003-04 did not constitute a taxable service under the Finance Act, 1994. The appellants were found to be primarily engaged in executing works contracts without providing engineering advice, consultancy, or technical assistance, as required for classification under "Consulting Engineers Service." Therefore, the demand for service tax, interest, and penalties was deemed unjustified, and the appeal was allowed, setting aside the Commissioner's order. This decision clarifies the scope of taxable services under the Finance Act, emphasizing the need for specific services to attract service tax liability. en-us Thu, 27 Dec 2007 00:00:00 +0530 Sun, 04 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3828 The Tribunal held that works contracts undertaken by building contractors between 2001 to 2003-04 did not constitute a taxable service under the Finance Act, 1994. The appellants were found to be primarily engaged in executing works contracts without providing engineering advice, consultancy, or technical assistance, as required for classification under "Consulting Engineers Service." Therefore, the demand for service tax, interest, and penalties was deemed unjustified, and the appeal was allowed, setting aside the Commissioner's order. This decision clarifies the scope of taxable services under the Finance Act, emphasizing the need for specific services to attract service tax liability. Case-Laws Service Tax Thu, 27 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3828