https://www.taxtmi.com/caselaws?id=184711 The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the revenue's appeal regarding the demand for Service Tax on consulting services provided by a foreign company. It was determined that the services fell under "Scientific and Technical Consultancy Service," not subject to taxation before 16-7-2001. The nature of services, as outlined in the agreement and invoice, supported this classification, emphasizing that the services were distinct from "Consulting Engineer Service." en-us Sun, 10 Oct 2004 00:00:00 +0530 Mon, 18 Jul 2016 16:15:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184711 The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the revenue's appeal regarding the demand for Service Tax on consulting services provided by a foreign company. It was determined that the services fell under "Scientific and Technical Consultancy Service," not subject to taxation before 16-7-2001. The nature of services, as outlined in the agreement and invoice, supported this classification, emphasizing that the services were distinct from "Consulting Engineer Service." Case-Laws Service Tax Sun, 10 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184711