https://www.taxtmi.com/caselaws?id=335838 The Tribunal found that the appellant's services did not fall under the definition of Consulting Engineer Services during the relevant period. The appellant's argument that they had not received a portion of the payment was accepted, and it was held that service tax liability arises only upon receipt of payment for services rendered. The Tribunal referred to the definition of Consulting Engineer and a relevant High Court judgment to support its decision. Consequently, the impugned order was set aside, and the appeal was allowed. en-us Fri, 02 Dec 2016 00:00:00 +0530 Thu, 31 Aug 2017 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335838 The Tribunal found that the appellant's services did not fall under the definition of Consulting Engineer Services during the relevant period. The appellant's argument that they had not received a portion of the payment was accepted, and it was held that service tax liability arises only upon receipt of payment for services rendered. The Tribunal referred to the definition of Consulting Engineer and a relevant High Court judgment to support its decision. Consequently, the impugned order was set aside, and the appeal was allowed. Case-Laws Service Tax Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335838