https://www.taxtmi.com/caselaws?id=188139 The court upheld the decision that the appellant company was liable to pay service tax as a "Consulting Engineer" under Section 65 of the Finance Act, including companies within the definition. The exemption notification from 28-2-1999 was not applied retrospectively. Penalties imposed on the appellant were upheld due to deliberate non-compliance with tax laws. The court dismissed the appeal, affirming the lower court's rulings. en-us Thu, 08 Jul 2004 00:00:00 +0530 Sat, 19 Nov 2016 11:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188139 The court upheld the decision that the appellant company was liable to pay service tax as a "Consulting Engineer" under Section 65 of the Finance Act, including companies within the definition. The exemption notification from 28-2-1999 was not applied retrospectively. Penalties imposed on the appellant were upheld due to deliberate non-compliance with tax laws. The court dismissed the appeal, affirming the lower court's rulings. Case-Laws Service Tax Thu, 08 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188139